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No. of 

Tract. Page. 

CIVIL LIST AND PENSION LIST... ... ... ... ... ... 1, 2 

I. Allowance to the Sovereign ... ... ... ... ... 1 

Explanatory Details Lord Chamberlain's Department ... ... 3 

Lord Steward's Department ... ... 9 

Master of the Horse's Department ... 12 

II. Allowances to the branches of the Royal Family ... ... ... 2 1 

III. Pensions taken out of the Post-office and Excise Revenues, in their 

progress to the Exchequer ... ... ... ... 4 

IV. Annual Compensation Allowances for useless Offices abolished 8 

TAXATION ... ... ... ... ... ... ... ... 3 

I. Amount and Sources of Taxation ... ... ... ... 1 

II. Effect on the Physical Condition of the People ... ... ... 5 

III. Effect on the Social Condition of the People ... ... ... 7 

Duties on Spirits ... ... ... ... ... ... 8 

Tea ... ... ... ... ... ... 9 

Malt ... ... ... ... ... ... 10 

Tobacco; Sugar and Molasses ; Wine ... ... 11 

Timber; Excise Licences ; Soap ... ... ... 12 

Paper; Coffee ... ... ... ... 13 

Corn; Bricks; Currants and Raisins; Hops; Silks; 

Post-horse Duties ; Butter ; Candles and Tallow ... 14 

Cheese; Glass and Coals; Miscellaneous ... ... 15 


I. Introductory Remarks ... ... ... ... ... 4 1 

II. Numerical Strength and Cost of the Effective Army ... ... 2 

III. Divisional Expenditure in the Army, Ordnance, and Navy... ... 4 

IV. Particulars of the Daily Pay of the Army ... ... ... 5 

V. Intermediate Observations ... ... ... ... ... 10 

VI. The Staff in Canada... ... ... ... ... ... 5 1 

VII. Ditto ditto (continued) ... ... ... ... 3 

VIII. Pay of the Ordnance Departments ... ... ... ... 8 

IX. Ditto ditto ditto (continued) ... ... ... 13 

X. The Army Clothing ; Major-General Sir William Napier's attack on 

the Association, and their reply ... ... ... ... 7 1 

Letter of Robertson Gladstone, Esq., in reply to Sir William Napier... 13 

X. The Home Staff ... ... ... ... ... ... 9 1 

XI. The War-office Clerks retired from Service ... ... ... 5 

XII. The Retired Officers of the Army ... ... ... 8 

XIII. The Unemployed Officers of the Army ... ... ... ... 13 

THE NATIONAL BUDGET FOR 1849 ... ... ... ... ... e 

Report of Public Meeting at Liverpool, 20th December, 1848 ... ... 2 

Address of Robertson Gladstone, Esq., President of the Association ... 2 

Report of the Council of the Association to the Meeting ... ... M 5 

Mr. Cobden's Letter and Scheme of the National Budget... ... ... 8 

Resolution proposed by Lawrence Heyworth, Esq., M.P... ... ... 12 

Resolution proposed by Francis Boult, Esq. ... ... ... ... 13 



No. of 

Tract. Page. 
THE NAVY ... ... ... ... ... ... ... ...10,13 

I. Ship Building and Engine Making ... ... ... ... 10 1 

II. Ship Building ... ... ... ... ... ... 3 

III. Curious disclosures in the Committee on the Navy Estimates ... 7 

IV. Naval Stores The Royal Forests ... ... ... ... 9 

V. The Repairs and Alterations of Ships originally malconstructed ... 13 

VI. Ditto ditto ditto (cont.)... 13 1 

VII. Steam Ships and their Engines ... ... ... ... 4 

VIII. Ditto ditto (continued) ... ... ... 8 

IX. Expenses and Services of Ships in Ordinary ... ... ... 11 

X. Ships condemned and broken up during the 21 years ending 1848 ... 14 

Commons, on Tuesday, 25th July, 1848, ON COLONIAL EXPENDITURE AND 
GOVERNMENT ... ... ... ... ... ... ... 11,12 

MISCELLANEOUS ABUSES ... ... ... ... ... ... 14 

Miscellaneous Estimates ... ... ... ... ... ... i 

Royal Palaces ... ... ... ... ... ... ... 4 

Lord Lieutenant of Ireland and his Vice-Regal Court ... ... 5 

Public Buildings and Irish Public Works ... .... ... ... 6 

Salaries and Expenses of the House of Commons and the Government 

Offices ... ... ... ... ... ... ... 8 

Superannuation Allowances ... ... ... ... 12 

The Mint ... ... ... ... ... ... ... 14 

Education, Science, and Art ... ... ... ... ... 15 


Speech of Mr. John Smith at Public Meeting of the Association, 

21st March, 1849 ... ... ... ... ... ... 1 

Annual Report by the Council ... ... ... ... ... n 

Address by the Council to the Tenant Farmers of the United Kingdom ... 12 

Slave Trade Abolition Expenditure ... ... ... ... ... 14 

ESTIMATES FOR CIVIL SERVICES FOR 1849-50 ... ... ... ... 18 

1. Public Works and Buildings ... ... ... ... ... 3 

2. Salaries and Expenses of Public Departments ... ... ... 6 

3. Law and Justice ... ... ... ... .. ... 9 

4. Education, Science, and Art ... ... ... ... ... 10 

5. Colonial, Consular, and other Foreign purposes ... ... ... 10 

6. Superannuation and Retired Allowances ... ... ... ... 13 

DIRECT AND INDIRECT TAXATION ... ... 15, 17, 19, 20, 21, 23, 24, 25, 26 

I. The Tobacco Trade ... ... ... ... ... 15 2 

II. The Tobacco Trade and the Revenue Cruisers ... ... 4 

III. The Necessity of Direct Taxation further exemplified by the 

Smuggling of Tobacco... ... ... ... ... ,, 7 

IV. Custom House Frauds ... ... ... ... ... 10 

V. Indirect Taxation leads to Crime, and the loss of Fifty per Cent, of 

Revenue on Manufactured Silks ... ... ... ... 13 

VI. The Indirect Tax upon a Commodity, such as Tea, withdraws 

Capital from productive employment ... ... ... 17 1 

VII. The Tea Trade ... ... ... ... ... ... 4 

VIII. The Tea Duty ... ... ... ... ... ... 6 

IX. The Tea Duty (continued)... ... ... ... ... 9 

X. The Tea Duty in relation to the social comfort and morals of the 

Working Classes ... ... ... ... ... ,, 12 

XI How Indirect Taxation and Smuggling are the Antagonists of 

Free Commerce and Free Navigation ... ... ... 19 1 

XII. How Indirect Taxation and Smuggling are the Antagonists of 

Free Commerce and Free Navigation (continued) ... ... 3 

XIII. The Timber Duties as affecting Ship Building ... 7 

XIV. Indirect Taxation further condemned by the operation of the 

Timber Duties ... ... ... ... ... 10 

XV. The Construction of Fishing Boats a Supplementary Section on 

the evil operation of the Timber Duties ... ... ... 14 

XVI. The Timber Duties as they affect House Building ... 20 1 

No. of 

Tract. Page. 

DIRECT AND INDIRECT TAXATION ... ... 15, 17, 19, 20, 21, 23, 24, 25, 26 

XVII. The Duties on Bricks and Windows ... ... ... 20 5 

XVIII. On the evil operation of the Window Duty as regards Public 

Health ... ... ... ... ... ... 6 

XIX. Indirect Taxation Its evil influences exemplified in the Duties 

on Coffee and Chicory ... ... ... ... ... 9 

XX. Indirect Taxation Its evil effects on the Sugar Trade ... 12 
XXI. Indirect Taxation Its evils further exemplified by the Taxes on 

Paper, Newspapers, and Advertisements ... ... ... 21 1 

XXII. The Duty on Soap ... ... ... ... ... 4 

XXIII. The Excise and Customs Duties on Malt and Hops ... ... 9 

XXIV. The Duties on Wine ... ... ... ... ... 13 

The Duties on Wine (oontitmed) ... ... ... ...23 1 

XXV. The Duties on Spirits ... ... ... ... ... 4 

XXVI. Protective Duties on Cheese, Butter, Clover Seeds, Timber, &c., 

with Illustrations of Revenue Injustice ... ... ... 8 

XXVII. Licenses; Duties on Horses, Carriages, Servants, &c. ... 11 

XXVIII. Taxes on Landed Property ... ... ... ... 15 

Ditto ditto (continued) ... ... ...24 1 

XXIX. Burdens on Land ... ... ... ... ... 2 

XXX. On the encouragement of Smuggling and Dishonesty offered by our 

present Revenue System ... ... ... 14 

On the encouragement of Smuggling and Dishonesty offered by our 

present Revenue System (continued) ... ... ... 26 1 

XXXI. Cost of Indirect Taxation ... ... ... ... 6 


Adam Smith's Maxims on Taxation ... ... ... ... 7 

1. Plan by Thomas Paine, 1792 ... ... ... ... ... s 

2. ., Thomas Fry, 1797 ... ... ... ... ... 8 

3. Montgomery Martin, 1833 ... ... ... ... 8 

4. T. R. and Mr. Barber, of Boston, Lincolnshire, 1849 ... ,, 9 

5. John Hampden the Younger, Dublin, 1848 ... ... 9 

6. Mr. Rigby Wasson, 1849 ... ... ... ... 10 

7. Samuel Cobham, London, 1845 and 1848 ... ... 11 

8. R. S. B., 1848 ... ... ... ... 13 

9. Anonymous, London, 1848 ... ... ... 14 

10. John Matson, London, 1849 ... ... ... ... 16 

11. James Whyte.jun., Paisley, 1848 ... ... ... 27 1 

12. Z., of Harrowgate, 1848 ... ... ... ... 2 

13. J. S. Buckingham, with opinions of Dr. Paley and John Stuart 

Mill ... ... ... ... , 4 

14. Propounded in the Prize Essay of the National Confederation 7 
Plans of Direct Taxation Reviewed and Concluded ... ... ... 10 


SPEECH OF MR. EDWARD BRODRIBB at Public Meeting of the Association, 

22nd Nov., 1849 ... ... ... ... ... n 

THE STAMP LAWS ... ... ... ... ... ... ... 25 

HISTORICAL REVIEW OF THE FISCAL SYSTEM ... 27, 28, 29, 30, 31, 32, 33, 34, 35 

I. The Ancient and Ordinary Revenues of the Crown ... ... 27 12 

Ditto ditto ditto (continued) ... l 

II. Personal Service rendered for Fees in Land ... ... ... 3 

III. Tenures of Land (concluded) ... ... ... ... 8 

IV. Taxes levied for the year 991 to 1399 ... ... ... u 

V. Ditto 1399 to 1558 ... ... 15 

VI. Ditto 1399 to 1558 (cantimud) ... ... 29 1 

VI. Ditto 1558 to 1688 ... ... ... 2 

VII. Taxes levied and Debt contracted from 1688 to 1702 to the 

reign of William III. ... 5 

VIII. Taxes levied and Debt contracted from 1702, accession of Anne, 

to!714 ... ... 11 

IX. The Scottish revenue, from the earliest recorded times to the 

Union with England ... ... ... ... ... ig 


No. of 

Tract. Page. 

HISTORICAL REVIEW OF THE FISCAL SYSTEM ... 27, 28, 29, 30, 31, 32, '63, 34, 35 
IX. The Scottish revenue, from the earliest recorded times to the 

Union with England (continued) ... ... ... 30 1 

X. On the Perpetuity of the National Debt ... ... ... 6 

XL Advent of Wai pole and review of the Sinking Fund ... ... 9 

XII. Hamilton and Ricardo on the Sinking Fund Second Scheme for 

paying off the National Debt the South Sea Bubble ... 14 

XII. Hamilton and Ricardo on the Sinking Fund Second Scheme for 

paying off the National Debt the South Sea Bubble (cant.) 31 1 

XIII. Wars and Debts in the reign of George II. ... ... 3 

XIV. Narrative of the Laws for Increasing the Price of Corn and Rent 

of Land the Equivalent of the Land Tax ... ... 6 

XV, The Land Tax and its conjoint Corn Laws from 1688 to 1849 ... 10 
XVI. Cost of the American War from 1773 to 1783, with other 

incidents ... ... ... ... ... ... ,, 14 

XVI Cost of the American War from 1773 to 1783, with other 

incidents (continued) ... ... ... ...32 1 

XVII. From the Ministerial Accession of Mr. Pitt, 1783, to the Peace 

of Amiens, 1820 ... ... ... ... ... 3 

XVIII. Financial Legislation during the last War its Cost on whom 

Levied Alarm lest it should be paid off soon and suddenly 6 

XIX. Financial Legislation during the last War its Cost on whom 
Levied Alarm lest it should be paid off soon and suddenly 
(continued) ... ... ... ... ... ... 11 

XX. From the Accession of the Whigs in 1830 to their Loss of Office 

in 1841 Financial Scheme of Sir Robert Peel, 1842 ... 14 

XX. From the Accession of the Whigs in 1830 to their Loss of Office 

in 1841 Financial Scheme of Sir Robert Peel, 1842 (cont.) ... 33 1 

XXI. Beneficial effect of Reduced or Repealed Taxes upon Consumption 
Tea and Coffee, Printed Calicoes, Printed Cottons and 

Wool ... ... ... ... 4 

XXII. Beneficial effect of Reduced or Repealed Taxes the Silk Trade 11 
XXIII. Beneficial effect of Reduced or Repealed Duties upon Consump- 
tionSalt, Candles, Soap, Sugar ... ... ... 15 

XXIII. Beneficial effect of Reduced or Repealed Duties upon Consump- 

tion Salt, Candles, Soap, Sugar (continued) ... ... 34 1 

XXIV. Beneficial effect of Reduced Duties -Postage... ... ... 4 

XXV. Effect of Duties Repealed or Reduced upon Consumption 

Almanacks, Pamphlets, Newspapers, Paper ... ... 8 

XXVI. Effect of Duties Reduced or Repealed Glass ... ... ... 1 1 

XXVII. Duties Reduced on Spirits, Wine, and other Liquors their effect 

on Trade and Morals ... ... ... ... ... 15 

XXVII. Duties Reduced on Spirits, Wine, and other Liquors their effect 

on Trade and Morals (continued) ... ... ... 35 1 

XXVIII. Beneficial effect of Duties Reduced or Repealed on Linen, Timber, 

Tobacco, Smuggling in general ... ... 

XXIX. Concluding Section General Remarks on Financial Reform 

Address of the Council to the Tax Payers of the United Kingdom, March 5, 1 849 13 
Condensed View of Financial Reform, or the Relief of Industry from Unjust 

Taxation ... 15 




1st. To use all lawful and constitutional means of inducing the most rigid economy 
in the expenditure of the Government, consistent with due efficiency in the several 
departments in the public service. 

2nd. To advocate the adoption of a simple and equitable system of direct taxation, 
fairly levied upon property and income, in lieu of the present unequal, complicated, 
and expensively- collected duties upon commodities. 

Political partisanship is distinctly disowned, the Association being composed of 
men of all political parties. 


1st. Every person contributing Five Shillings per annum, or upwards, shall be a 
Member. Subscribers of Ten Shillings, or upwards, per annum are entitled 
to all the Publications of the Association postage free. 

2nd. The business of the Association shall be conducted by a President, three Vice- 
Presidents, a Treasurer, a Secretary, and a Council of Fifteen Members, 
with power to add to their numbers. Five to be a quorum. Their meetings 
to be monthly, or oftener, at the discretion of the President, the Secretary, or 
any three Members of the Council. 

3rd. The Treasurer shall submit his Accounts to the Council for audit at least one 
week previous to the Annual General Meeting. 

4th. The Secretary shall register all proceedings in the minute book, and procure 
the Chairman's signature to the report of each meeting. 

5th. A General Public Meeting of the members shall be held annually to pass the 
Treasurer's Accounts, to receive the Annual Report of the Council, and to 
elect officers ; and other General Meetings shall be held at the discretion of 
the President, or of the Council, or on the requisition of any twenty-one 
members of the Association. 

6th. Any member desirous of proposing any amendment of the Rules, or any 
alteration affecting the constitution of the Association, shall give a week's 
notice thereof to the Secretary, and a copy of the same shall be exhibited in 
the office of the Association, at least four days before the ensuing General 

7th. The mode of voting at all the meetings of the Council shall be open, unless 
on the motion of any two members present, when it shall be by ballot. 

Liverpool, 20th April, 1848. 



No. 1. 

THE FINANCIAL REFORM ASSOCIATION now present to the public the first 
of a series of Reports, which they purpose issuing from time to time, on the? 
financial condition of the country. 

The embarrassed position in which the nation has been placed, through 
mismanagement in the financial department of the Government, is both 
the cause and the justification of their labours. For the proof of this 
mismanagement they refer to the following plain facts and figures. 

The annual Governmental expenditure, in time of peace, exclusive of 
interest on the national debt was, 

During the reign of George I. about '2,583,000 

George II. ,, 2,766,000 

George III. (1792) .... 7,670,109 
George IV. (1828) . . . .21,407,670 
William IV.' (1835). . . .15,884,649 
Victoria (1848) 24,280,804 

The habit of lavish and wasteful expenditure, which was formed during 
the war, has never been extinguished ; but during the reign of William IV., 
in consequence of the strong and general expression of the national desire 
for retrenchment, vigorous and successful efforts to economise were made 
by the Government. These efforts, however, ceased when the national 
attention was directed to other matters, and each year the expenditure 
steadily increased. The present Government has arrived at an unparal- 
leled height of extravagance, the expenditure of 1848 exceeding that of 
1835 by one half ! 

The revenue of the United Kingdom for the present year 

is estimated at the enormous sum of 51,250,000 

And yet our spendthrift governors acknowledge that their 

expenditure will amount to 54,596,452 

Leaving a deficiency of* 3,346,452 

to be added to the national debt, at a time of peace, when, according to 
common sense and common honesty, we ought to be redeeming that debt, 
instead of increasing it. 

But these figures need not be dwelt upon, since the urgent necessity for 
financial reform is unfortunately too well proved by the present lamentable 
condition of the kingdom. Our merchants, manufacturers, and tradesmen, 
hopeless of the gain which ought to reward their industry, have been for 
years past desperately struggling to preserve themselves from ruin ; and 
many, in spite of experience, skill, and most intense and anxious applica- 
tion, have been unsuccessful in this struggle. Our artizans and labourers, 
in return for the severest toil, can obtain only a deficient supply of the 
bare necessaries of life ; and thousands have been driven, by want of em- 
ployment, to the workhouse, to save themselves from starvation. 

Under these circumstances, the impoverished nation cannot possibly 
sustain the prodigal expenditure which it has endured in better times ; and 

* By the third and last statement of the Chancellor of the Exchequer, (made on the 25th August,) 
the deficiency now appears to be reduced to i'2,031,000. This reduction is referred to with considera- 
ble pleasure, as a proof that the general demand for economy has already effected some retrench- 
ment, and as an earnest that continued exertion on the part of the public will cause a much more 
material saving. 


it therefore hat now become absolutely necessary that the national revenue 
should be economised with the most anxious frugality, and the expenditure 
carefully confined within the strictest limits of indispensable necessity. 

Nations as powerful as Great Britain have been brought to revolution 
and ruin by excess of governmental expenditure over income ; and in no 
country can financial derangements lead to more disastrous consequences 
than in one where above 700,000,000 is invested upon the security of the 
national credit. 

The true remedy arid preventive for this excessive expenditure is the 
diminution of our enormous armaments ; the extinction of all sinecures, 
unmerited pensions, and other unearned, and therefore dishonourable and 
unjust payments ;* and the practice of a constant and watchful supervision 
over every branch of expenditure, by the Chancellor of the Exchequer, 
and the heads of the different departments of the Government. But a 
diminution of the expenditure to meet the existing deficiency is not all 
that is sought for ; an important decrease in the present overwhelming 
weight of taxation ; an entire revision of the existing system of levying 
the taxes ; and a provision for the future progressive diminution of the 
national debt, are also imperatively called for by the clearest requirements 
of justice and sound policy. To these measures, however, the reduction of 
the national expenditure is an indispensable preliminary step, and to that 
object accordingly the efforts of the Financial Reform Association will be 
first directed. They are convinced that, to be thoroughly effectual, and 
the example to be very generally followed, curtailment of expenditure 
should originate in high quarters ; and, accordingly, they now submit the 
limit within which the cost of Royalty should, in their opinion, be confined. 
The painfulness of the requirements that suggest the propriety of this 
measure is, they are happy to say, in some degree mitigated by the decla- 
ration of her Majesty's Prime Minister, Lord John Russell, that so large a 
sum as is now expended annually is not necessary for the comfort or hap- 
piness of the Queen. And. beyond securing these two important objects to 
her Majesty, it is felt that no further obligation can virtually rest on the 


Present allowance to the Sovereign 385,000 

Proposed future allowance to the Queen 200,000 

Proposed for future Sovereigns , . . 150,000 


Civil List, conferring on her Majesty, as the annual 
allowance to the Sovereign, according to Act of Parlia- 
ment, passed 23rd December, 1837 385,000 

*" Whilst money can be saved cither by cutting off unnecessary offices and gratuities, or by 
checking useless expenses, no Minister ought to apply for an augmentation of imposts. 

"It is only by a strict and inviolable attention to such a, system, that the rulers of a burdened 
people can flatter themselves that a nation will long remain in quiet subjection ; for nothing can ba 
more galling to those who are oppressed and overloaded, than to see others wallowing in riches ex- 
torted from them by the chicanery and artifices of finance, whilst they can but barely furnish 
themselves with the means of subsistence." 

Sir J. Sinclair's History of the Revenue. Vol. 2, p. 167. 

fFor the greater part of the following details, the Association are indebted to a useful little work 
entitled " Sketches of her Majesty's Household,' 1 which contains, in addition, a great deal of very 
curious information. The facts themselves, however, that is to say, the appropriations of this ex- 
penditure, are based upon official documents, which received the sanction of the House of Common* 
at the time of her Majesty's accession to the throne. 

Appropriated asfoUows: 

!!er Majesty's privy purse 60,000 

household salaries, namely: 
Lord Chamberlain's department. 66,499 
Lord Steward's ditto , . . . 36,381 
Master of the Horses' ditto . . 27,650 
Mistress of the Robes' ditto . 730 

Tradesmen's bills, estimated at, 
Lord Chamberlain's department. 42,000 
Lord Steward's ditto .... 86,000 
Master of the Horses' ditto . . 39,500 
Mistress of the Robes' ditto . . 5,000 


Bounties, charities, &c. : 
Royal bounties & special services 9,000 

Alms and charity 4,200 

.- 13,500 

Unappropriated money 8,040 


Besides an amount of 1,200 per annum at the disposal 

of her Majesty for pensions, 
'he Household Salaries are distributed as follows : 
Lord Chamberlains department. 

Lord Chamberlain (Earl Spencer) 2000 

The ostensible duties of this officer are to take care of all the officers 
and servants belonging to the Queen's chambers, excepting those belong, 
ing to the Bedchamber, who are under the Groom of the Stole. He has 
the oversight of removing wardrobes and beds, of tents, revels, music, 
comedians, huntsmen, &c. ; of all handicrafts and artizans, of the Queen's 
chaplains, physicians, apothecaries, &c. He inspects the charges of 
coronations, marriages, cavalcades, funerals, &c. The appointment is 
strictly political. In 1805 the salary was J 200. Augmentations were 
continually made up to 1831, when it was 3085 per annum. In that 
year a committee f the House of Commons recommended that it should 
be reduced to 2000, at which it has since continued. 

Vice- Chamberlain (Lord George Fitzallan Howard) 924 

A political office : ostensibly to assist the Lord Chamberlain in hia 
arduous labours. 

Mistress of the Robes 500 

A sinecure, the duties being entirely of an honorary character, and the 
services scarcely ever required by her Majesty except on certain occasions 
of state. 
Ladies of the Bedchamber eight, at 500 per annum each. . . 4000 

Services honorary. Required to keep her Majesty company, upon the 
average, for a fortnight, three times in the course of each year. When 
in attendance they dine at her Majesty's table. 

Maids of Honour eight, at 300 per annum each 2400 

Services also honorary, being regarded as companions to her Majesty, 
with whom they reside by turns, two at a time, each being in attendance 
about three times in the course of the year, for four weeks at a time. They 
also dine at the Queen's table when at the Palace. 

Bedchamber Women eight, at 300 each 2400 

May be considered as the above perfect sinecures, their duty being to 
associate with her Majesty for fourteen days at a time, each of the eight 
taking it in turn. They also dine at the Royal Table. Since 1845 there 
has been an extra Bedchamber Woman appointed. 

A 2 

Lords in Waiting eight, at 702 per annum each 5616 

Tha appointment may be considered entirely a political one, and the 
office itself a sinecure, their duties being to attend her Majesty, each in 
turn, for a fortnight at a time, or about three times in the year. The Lord 
in Waiting dines at her Majesty's table. 

Grooms in Waiting eight, at 335 12s. 6d 2685 

A political appointment: duties, to dine with her Majesty when in 
waiting, which happens three times in the year, for a fortnight at each wait. 

Masters of the Ceremonies 300 

Assistant Master, 6s. 8d per day 121 

Marshal 300 


During William the Fourth's reign, the two last arduous offices were 
discharged by one person, but are now held by two distinct officers, each 
receiving their salaries from the Civil List. Besides this, the country had 
to pay for chains and badges for these meritorious officials, during the six 
quarters ending 30th September, 1846, the sum of 144 19s. 2d. not 
included in the Civil List. The duties are to be at Court on state occasions, 
to conduct ambassadors into the presence of the Sovereign, and similar 
offices at drawing-rooms, levees, &c. 

Gentlemen Ushers of the Privy Chamber, four, at 200 each . . 800 

Sinecure offices services never required at Court except on extraordinary 

Gentlemen Ushers, daily waiters, four, at 150 each . . 600 

Assistant Gentleman Usher 66 


Like the above sinecures. The Senior Gentleman Usher always holds 
at the same time the very lucrative office of Usher of the Black Eod in the 
House of Lords, so that his services are always dispensed with in the 
Koyal Household. The duties of the others were, at one time, to take 
monthly turns of attending in the room adjoining the apartment of the 
Sovereign, in case they might be required to wait personally on Eoyalty. 
This service is now performed by the Pages of the Back Stairs, but the 
offices are sources of patronage, as are most of the others, to the Lord 

Grooms of the Privy Chamber ; four, at 73 per annum each . . 292 

No duties, except on extraordinary occasions ; sometimes at Draw- 
ing-rooms and Levees, one or two attend in the passages, and on the 
staircases. The Chamberlain is patron, and nothing in this way is too 
small to be despised. 

Gentlemen Ushers, quarterly waiters in ordinary ; eight ; salaries 

not exactly known ; may be estimated at 120 each . . . 960 

Sinecures the nominal duties being to do the work of the Ushers' 
daily waiters in their absence, which last have actually no Avork at all to 
perform. The functions of the office are discharged by the Pages of the 
Back Stairs. Lord Chamberlain, patron. 

Gentlemen of the Privy Chamber ; forty 

These form a remarkable exception to the usual character of the 
officials in the Royal Household, having a sinecure without any salary 
attached to it. 

Grooms of the Great Chamber ; ten, at 40 per annum each . . 400 

Ten sinecure situations in the gift of the Lord Chamberlain. Their 
duties are supposed to consist in simply attending at the Palace on occa 
sions of Drawing-rooms and Levees, but their sendees are scarcely ever 
required. The smallest contributions are, however, thankfully received. 

Sergeants-at-Arms ; eight, at 100 each, independent of their va- 
luable fees and perquisites of office ...... 800 

The appointment is a political one, and the duties quite nominal, being, 
according to the terms of the institution by Richard I. to capture any 
traitors about the Court, or other great offenders, and to hold watch out- 

side the King's tent, dressed in complete armour, and armed with a bow, 
arrows, a sword, and the mace of office 

Officers of the Robes, consisting of a groom, clerk, messenger, and 

furrier; salaries not known, but they are extremely liberal. These 

officers are appointed by the Lord Chamberlain, and the duties 

are merely nominal. 

Kings of Arms and Heralds, three of the former and six of the 

latter, altogether receiving dK355 

Pages of the Back Stairs, formerly six, now five, at 400 each per 

annum 2000 

This is the first class of household officers we meet with performing 
something more than honorary services. Their duties are to wait on the 
Queen, one heing always at the door of her Majesty's apartment from 
eight o'clock in the morning until the hour of retiring to rest. Two are 
in attendance on her Majesty during dinner. The salary was formerly 
80 per annum, exclusive of perquisites. 

Pages of the Presence ; six, with salaries from 140 to 280 per 

The duties are to attend on the Lords, Ladies, Maids of Honour and 
her Majesty's visitors, and to communicate with the Pages of the Back 
Stairs. Their periods of attendance are, a month off and a month on. 
Their number was formerly eight, but it has been reduced to six, and the 
saving in'this department by the reduction has been computed to be nearly 
1000 per annum. 

Two State Pages, salaries not known, but the duties are nearly nominal 
Queen's Messengers, four in number. 

The situation is said to be worth, with fees and emoluments of office, 
from 300 to 400 per annum. There were formerly six and a messenger, 
but this last has been dispensed with, and the number reduced to four, by 
which arrangement, it is said, a saving of upwards of 800 per annum 
has been effected. 

Inspectors of Palaces, three, at salaries (with emoluments and 
perquisites,) varying from 150 to 350 per annum each. 

The duties are to superintend the care of the furniture generally, and 
to make arrangements for the reception of the Court and her Majesty's 
Housekeepers at the Royal Palaces. 

There are nine of these, with salaries varying from 100 to 300 per 
annum. These situations are all in the gift of the Lord Chamberlain, who 
generally selects those who have held similar places in his own establish- 
ment, or in that of some political friend, and who, of course, must be duly 
qualified. The duties, however, with the exceptions of those required to 
be performed by the housekeepers at Buckingham palace, Windsor Castle, 
and Osborne House, are very trifling. Lady Mary Fox was the housekeeper 
at Windsor Castle until 1846. In addition to her salary of 320, her 
emoluments from the fees of visitors averaged 1*00 to 1500 per annum. 
In 1846, the fees were abolished, and a compensation given to her Lady- 
ship, who then retired from office. There are, also, two attendants at 
Windsor Castle, to show visitors round the state apartments on the three 
days in the week when they open, with salaries of 75 to 80 a year. 
Poet Laureate, salary per annum . . . . 100 

Described by Gibbon as a stipendiary poet, who in every reign, and at 
all events, is bound to furnish, twice a year, a measure of praise and verse, 
such as may be sung in the chapel and in the presence of the Sovereign. 

The Examiner of Plays, salary 400 

And, in addition, a fee on every play, interlude, farce, or soag, licensed 
for representation on the stage. His duty is to strike out everything from 
such performances that would be liable to contaminate the morals of play- 
goers, or to make them think disrespectfully of Church and State. George 

Coleman, the younger, the author of " Broad Grins," was onee conserrator 
of public virtue. 

The Surveyor of Pictures and Principal Painter. Combined salaries 1 82 

These salaries are insultingly low, if the recipients are men of genius 
and celebrity in their profession, or they are given without any service 
being rendered, and ought not, therefore, to be continued. 

Master of the Tennis Court, salary 132 

A sinecure appendage to the Koyal establishment. 

Bargemaster and Keeper of the Swans, salaries recommended to 

be paid to them by the Committee on the Civil List . . . 400 

Nature of duties not known. The two offices were formerly held by the 
same person, but, at the accession of her Majesty, the onerous duties 
were again shared between two recipients of salaries. In 1846, a sum of 
113 13s. dd. was charged on the civil contingencies for watermen's 
badges, and attendance of the bargemaster and watermen at the House of 
Lords, and not defrayed from the Civil List of the Sovereign. 

Ecclesiastical Staff of the Household. Total of salaries . . . 1236 

This establishment consists of a Dean of the Chapel Royal, St. James's, 
a sub -dean, a chaplain at St. James's, a clerk of the Queen's closet, three 
deputy clerks, forty eight chaplains in ordinary, ten priests in ordinary, 
and preachers and reader} at the Chapel Royal, Whitehall, Windsor, 
Hampton Court, and Kensington. This large body of clergymen consi- 
dered necessary to make the Court religious are not, of course, all paid 
otherwise the 1,236 would go but a short way but the appointments are 
considered stepping-stones to more valuable preferment in the Church. 

The Dean of the Chapel-Royal receives a salary of ,200 ; the Sub-Dean 
nominated by the Dean, 91. The sixteen Gentlemen of the Chapel, 
also nominated by the Dean, to assist in cliaunting the morning and after- 
noon Sunday services, have each a salary of 73 per annum, from which, 
deducting land and income tax, there would remain to each about 56. 
The forty-eight Chaplains in Ordinary receive no payment for their spi- 
ritual services. Five of the ten Priests are required to " Avait monthly" 
to do duty, and receive each 73. The following officials are also con- 
nected with the Chapel- Royal : Two Organists and two Composers, each 
73; aViolist, 40; a Sergeant and Yeoman of the Vestry, 182; a 
Groom of the Vestry, 51 : all subject to a deduction of 4s. in' the pound 
as land tax. There is likewise a Master of the Boys of the Chapel-Royal, 
who receives 50 a year for maintaining and teaching each of the ten 
choristers, or 500. There was formerly a German, a French, and a 
Dutch Chapel connected with the Household of the Sovereign, but the 
only one now remaining is the German Chapel in the Friary, where the 
officials receive the following salaries: Chaplains, ^43 ; Reader, 63 ; 
Clerk, 60 ; Porter, 60 ; allowed for necessaries, 16. 

Medical Staff of the Household : expenses of the establishment . 2700 

The Court appears to require as extensive provision for its sanitary as 
for its religious condition ; accordingly, we find that the staff consists of 
the following officials : Two physicians in ordinary, five physicians ex- 
traordinary, two physician accoucheurs, a physician to the household, 
two sergeant surgeons, a surgeon accoucheur, a surgeon to the household, 
four surgeons extraordinary, two apothecaries to the person, three apothe- 
caries to the household, two apothecaries extraordinary, two surgeon- 
dentists, a dentist to the household, an aurist, an oculist, and a surgeon 
chiropedist, besides two apothecaries to her Majesty in the Isle of Wight! 
Some of these have paid salaries, others are paid by fees as their 
attendance is required. With the apothecaries, contracts are entered into 
for medicines and attendance. The apothecary to the household at 
Windsor receives the salary of 800 per annum. 

Military Establishment of the Household, Expenses of this 
department, consisting of a corps of G en tlemen-at- Arms- 
salaries , . . . 5129 

Corps of Yeomen of the Guard salaries 7100 


The band of Gentlemen-at- Arms was formed in the reign of Henry 
VIII., and were then termed" Gentlemen Pensioners." On the accession 
of Wm. IV., they received their present title. Their duties are to attend 
at coronations, drawing-rooms, levees, the funerals of the Royal family, 
and other occasions of state ceremony. At drawing-rooms they line the 
Presence-chamber, and also the interior approaches to the House of 
Lords, when the Sovereign opens or closes Parliament. 

For these important functions, forty gentlemen-at-arras, with a captain, 
lieutenant, standard-hearer, gentleman-harbinger, clerk of the cheque, and 
axe-keeper, are found necessary. Twenty of these gallant officers attend 
(when their services are required) during six months in the year, and are 
then relieved from the toils of duty by the other twenty for the remainder 
of the year. The following are the salaries received by this corps : Tha 
Captain, (who is invariably a Peer, and, though ostensibly nominated by 
the Crown, is always superseded on every change in the Administration,) 
1,0007.; Lieutenant, 5007. ; Standard-bearer, 3807. ; Clerk of the Cheque 
salary, with fees, 1407. ; Gentleman-Harbinger, 707.; Forty Gentlemen- 
at-Arms, each, 1007.; Axe-keeper Messenger, 507. 

All these offices, with the exception of that of the captain are marketable, 
and may be purchased at a regular price by any who are desirous to fill a 
place at Court, or consider the salary a good investment for their money. 
The only exception to this is, that the individual must not be in any way 
connected with trade, as the pursuits of buying and selling, or getting gain, 
are, naturally enough, thought to be derogatory to those who have pur- 
chased commissions in this distinguished corps. 

The last market quotations for the various offices were For the Lieu- 
tenancy, 10,0007.; Standard-bearership, 4,0007. to 5,0007.; Gentlemen at- 
Arms-ship, upwards of 1,400/. 

The members, when ordered into the country, as at Windsor, to do duty 
at the residence of the Sovereign, were formerly allowed five guineas per 
day for travelling and hotel expenses, but this has latterly been reduced to 
three guineas. They have to pro\ide themselves with a dress and undress 
uniform, which cost them between 807. and 907., and they have to pay the 
following fees on the purchase and transfer of their commission : To the 
Captain, 527. 10s.; Clerk of the Cheque, 57. 10s.; Secretary, 51. &s. ; 
Messenger, II. 6s. ; Commission, II. Is. ; Total, 657. 12s. 

The Yeomen of the Queen's Guard have duties to perform very similar 
to those required from the Gentlemen-at- Arms. The corps was insti- 
tuted by Henry VII. and their duties then were, to wait in the first room 
above stairs, forty by day arid twenty by night ; to bring up the dishes for 
his Majesty's table, and deliver them to the servers ; and to attend the 
King's person on going abroad, and on all occasions of solemnities. Six 
of them, called "Yeoman Hangers," had the charge of removing the 
tapestry from the Royal apartments when the King changed his residence ; 
and two of them, called " Yeomen Bed-goers," had the same charge with 
respect to putting up and taking down the Royal beds. These offices, 
however, are now perfect sinecures, and their services are never called 
into requisition, except on the usual State occasions, to stand in the 
passage and receiving-rooms of the Palace, at drawing-rooms, levees, 
marriages, &c. 

The Corps consists of the following officers, namely : A Captain, 
salary, 1,0007. ; (he is invariably a Peer, and the appointment has always 
been a political one, although nominally in the gift of the Crown ;) 
Lieutenant, salary, 5007. ; Ensign, (3007. ; (these appointments are not 
political, that is, no change necessarily takes place on the accession of a 
new Administration ;) Clerk of the Cheque, salary, 1507. ; also, a Deputy 
Clerk, with a salary. Four exempts, who command the yeomen in the 
absence of the Lieutenant or Ensign salary will, probably, be 2507 to 
3007. per annum, as the market value of the office is computed at 4,000/. 
to 5,0007. One hundred Yeomen, seventy eight of whom receive pel- 
annum each, 3U7. ; four superannuated receive, in addition to this salary, 
each per annum, 257. ; six Yeomen Hangers, each, in addition 107. ; 
two Yeomen Bed-goers, \OL: two Yeomen Messengers, 107.; eight Yeo- 
men Ushers, at a salary of 407. each. 


The offiee of Yeoman was formerly purchased by fees to the Captain of 
the Guard and others, to the amount, altogether, of 330, but, by a very 
excellent regulation, latterly made, these situations are no longer pur- 
chaseable, by payment of fees or otherwise ; and as vacancies now occur 
they are filled up by the most deserving and well-behaved non-commis- 
sioned officers from certain cavalry regiments, who are recommended to 
the Commander-in-Chief by their respective Colonels. If offices of this 
nature were uniformly bestowed on individuals who have done good ser- 
vice to the country in some other capacity, and were dispensed without 
favouritism, it would more readily reconcile the public to the continuance 
of these otherwise wasteful and unnecessary remnants of feudalism. 
Master of the Music and Band, aggregate salaries . . . 1961 

The State Band consists of a Master, a Conductor, and Twenty-four 
Members, besides a Sergeant Trumpeter and eight Household Trumpe- 
ters. They receive the following remuneration : The Master of the 
Band, 200 ; the Conductor, 100; the twenty -four Members, each 40; 
the Sergeant Trumpeter, 100 ; the Household Trumpeters, each 40. 

Besides fees at coronations and other State occasions, at which times 
only their services are required, although they are liable to be called on 
duty on other occasions, at the will of the sovereign. It appears that 
only a portion of their expenses is defrayed out of the Queen's civil List, 
for we find the House of Commons, in July, 1847, voting the sum of 
385 7s. 6d. for "triennial and other allowances to the Sergeant Trumpe- 
ter, and to the Household Trumpeters and Kettle Drummer, and for a 
new Silver Trumpet," &c., being " expenses defrayed by the Officers of 
the Household, &c., not being part of the Civil List. 

. In addition to the State Band, her Majesty has a private Band, the ex- 
penses of which being defrayed out of the privy purse, very great reduc- 
tions have been made in it within the last three or four years. There are 
twenty-five Members in it, and the Conductor, whose salary is 200 a 
year and perquisites. The Members were formerly paid 130 a-year, 
but now receive generally 80 to 90 only. The vacancies in the State 
Band are filled up from the Private Band, in which case the salary allowed 
for this former duty goes to the benefit of the privy purse. 
In the Lord Chamberlain's office the following officials are engaged : 
The Comptroller of Accounts, and Superintendent of the duties 
of the Department ; Chief Clerk, Superintendent of Paym'ent, 
Inspector of Accompts, First, Second, and Third Assistant Clerk. 
The salaries of these several officers range from 700 to 150 
per annum. There are, besides, a Chamber Keeper, Office 
Porter, and two Office Messengers, whose situations are worth 
from 80 to 100 a-year. All these appointments are in the 
gift of the Lord Chamberlain. The average expenses of the 

department for salaries, &c., &c 3110 

There is a sum of , 7186 

Appropriated to retired and superannuation allowances for the various 
officers, clerks, and other persons in this department of the Household, 
according to an Act passed in the 4th and 5th years of the reign of his 
. late Majesty William IV., entituled "An Act to alter, amend, and conso. 
Mate the laws for regulating the pensions, compensations, and allow- 
ances to be made to persons in respect of their having held Civil offices 
in H. M. service." The allowances granted are from 3-12ths to 8-12ths 
of their salaries, according to length of service. 

In this department also is included the salaries of the Governor and 
Lieutenant- Governor of Windsor Castle; the former receiving a salary 
of 1,120, and the latter of 173 per annum. Total, 1,293. 

The former office was, on the death of the Duke of Sussex, granted by 
letters patent to Field Marshal, H.E.H. Prince Albert. It involved, at one 
period, great responsibility ; all royal and distinguished state prisoners 
being placed under the care of the Governor. Now, however, there is 
neither responsibility nor trouble attached to the appointment. There are 

no duties to be performed, and the office is consequently a sinecure. 
There can be little doubt, were a general system of retrenchment adopted, 
that Prince Albert, who, besides an income of <30,000 a-year voted by 
Parliament, is a Field Marshal, the Colonel of one of the most profitable 
regiments in the service of the Sovereign, has a large farm, rent and tax 
free, and numerous other lucrative appointments, would, in the exercise 
of his well-known liberality, place the salary and emoluments he derives 
from this office to the credit side of national accounts. 

The above-named particulars include all the salaries in the Lord Cham- 
berlain's department, with the exception of the following appropriations, 
namely, Order of the Garter, 502 ; Order of the Bath, 409. 

Lord Steward's department. 

The salary of the Lord Steward, as fixed at her Majesty's acces- 
sion, is ' 2000- 

In the reign of George III. it was only 1,460 ; it was afterwards aug- 
mented, up to 1831, to 2,436 10s. In that year a Select Committee of 
the House of Commons recommended in their report it should be reduced 
to 2,000 per annum, at which it has since continued. 

The appointment is entirely a political one, being renewed on each 
change of Administration, and the duties of this officer are to rule and 
govern the estate of the Queen's household according to his discretion. 
All his commands in Court are to be obeyed. His authority reaches over 
all the officers and servants of the Queen's house, excepting those of the 
Queen's chamber, stable, aud chapel. He has authority, also, to hold 
courts for administering justice and settling disputes between the ser- 
vants of the Queen. 

Although the office affords to its holders a considerable patronage in 
the appointment of many of the inferior officers, clerks, and domestic 
servants, its duties seldom require his attendance at Court, except on 
State occasions, as the details of this department are chiefly left to the 
supervision of the Master of the Household, who resides in the Palace. 
In fine, this office may be regarded as purely an honorary one. 

The Treasurer of the Household, receiving a salary of .... 904 

Is an officer of pretty much the same character. He is the Lord Stew- 
ard's deputy at State ceremonials in the absence from Court of the former 
functionary ; and, if the principal has next to no duties to discharge, it is 
not difficult to estimate the amount of services performed by his deputy. 
There being, however, a salary attached to the office, it is useful in ena- 
bling a Minister to reward political friends. The salary in preceding 
reigns was 1,200 per annum. 

The Comptroller of the Household receives a salary of . . . . 904 

For which he has simply to examine and check the accounts connected 
with the expenses of the household in the Lord Steward's department, 
and his salary was formerly 1 ,200, but was assimilated to that of the 
Treasurer when the latter was reduceji to 904. The appointment is 
strictly a political one. 

The Master of the Household salary 1158 

To this officer belongs actually the work which the Lord Steward is 
paid to perform nominally. In addition to the surveying of the accounts 
of the household in this department, he has full control over the whole of 
the domestic establishment of herMajesty pays the wages, and inquires 
into all complaints of neglect or misconduct. The salary was formerly 
only 500, but has been considerably increased, until at the accession of 
her Majesty it was fixed at the present amount. The Master of the 
Household dines at the royal table. 

The office of Secretary to the Master of the Household was created 
in 1838, and the situation is considered worth, including salary, 
board-wages, &c., about ..." SCO 

The other officials in this department receive altogether, in sala- 
ries, a sum of 2620 


Out of which the clerks, <fec., of the Board of Green Cloth, are paid, by 
whom the whole of the accounts of the expenditure for the household in 
this department are kept. They comprise a secretary to the board, threa 
clerks, secretary to the garden accounts, messenger, and a messenger to 
the Lord Steward. There is also a pay office connected with this depart- 
ment for the liquidation of the claims of tradesmen and others, in which 
there are a paymaster, (whose salary was 500 per annum,) a deputy, and 
an assistant. These situations are all in the patronage of the Lord 
Steward. The board itself, consisting of the Lord Steward, Treasurer, 
Comptroller, and Master of the Household, has the power of hearing and 
deciding on offences committed within the verge of the palace. 
The amount expended in the kitchen department, including the 
clerks of the kitchen's office, domestic servants in the ewry, 
wine and beer cellars, kitchens, confectionery, pastry, table 
deckers, &c., is 9983 

In the office of the kitchen department there are the following clerks, 
viz., Clerk Comptroller of the Kitchen, first, second, third, and fourth 
clerks, and a messenger. The present Clerk Comptroller has a salary of 
700, his predecessor having been in the receipt of 500, and in George 
the Third's time it was only 300. He is considered the " working man" 
for the Master of the Household, and has great power over the members 
of the establishment. He always attends during her Majesty's dinners, 
and makes himself " generally useful" on such occasions. The four clerks, 
whose salaries are from 70 to 250 per annum, keep all the accounts, 
check the weights, &c., of all articles received from tradesmen, and issue 
the orders to these parties. The messenger's wages are about 70 per 
annum. The appointments are all in the gift of the Lord Steward. 

The Kitchen Staff consists of a chief cook, with a salary of about 700 ; 
three master cooks, receiving about half, or 350 each, and having the 
privilege of taking apprentices, with a premium of 150 to 200 receivable 
from each. 

Two Yeomen of the Kitchen, two roasting cooks, two lardrers and 
storers, a storekeeper, two green-office men, three kitchen maids, and two 
men to superintend the steam apparatus, with wages and salaries ranging 
from 26 to 175 per annum. 

In the Confectionery Department there is a First Yeomanry Confec- 
tioner, with a salary of 300/. ; a second ditto, 250J. ; an errand man, 80/., 
and three female assistants ; also, a chief Pastry Cook, 250/., with one 
male and two female assistants. A Baker and his assistant, with wages 
from 50/.to 65Z. a year. 

In the Wine and Beer Cellars' department, there is a gentleman of the 
wine and beer cellars, receiving a salary of 500/., whose duty it is to select 
and purchase all the wines for her Majesty's table, to superintend the 
decanting and sending up of the wines required, besides undertaking the 
whole supervision of the department. There are, in addition, two yeomen 
of the wine and beer cellars, receiving each 150/., and a groom, at a salary 
of 80Z. 

The duty of the table deckers is to superintend the arrangement of her 
Majesty's table, placing everything in order previous to the serving of 
dinner. There are three of them, with an assistant and a wax fitter. 
Their salaries average as follows : First table decker, 200/. ; second do., 
1501. ; third ditto, QOl. ; assistant, ditto, 52Z. ; wax fitter, 52/. 

There are also in the ewry, a yeoman and first and second female assis- 
tant, who have the charge of all linen belonging to the Lord Steward's 
department. The persons filling these offices receive but small salaries, 
and are generally selected from those filling more subordinate situations 
in the household. 

The three yeomen of the pantry have the care of the whole of the 
Queen's plate, estimated to be worth two millions sterling. Their sala- 
ries are, First yeoman, IQOL ; second ditto, 150Z. ; third ditto, 120/. 
a-year, and, in addition, board wages and lodging money. The first yeo- 
man also has the gratuities given by persons who have the privilege of 
inspecting the Queen's plate. 


There are also seven assistants and a groom belonging to the gold and 
silver pantries for washing and cleansing the plate, with salaries of about 
a guinea a-week each. 

The situations in all these departments are in the appointment of the 
Lord Steward, who enjoys thus a most extensive patronage. 

In the Steward's room there are a yoemau, with a salary of about 100, 
and five assistants, at about 60 a year each. They have the charge of 
all the plate and linen required for the Steward's room, they lay the table 
for all meals, wash glasses, &c. 

In the servants'-hall, there is an usher of the hall, with a salary of 90 a 
year, whose duty it is to keep a correct return of the numbers dining daily 
in the hall, to be furnished to the clerk of the kitchen. He has two assis- 
tants receiving a guinea a-week each, who prepare the tables for servants' 
meals, clean knives, &c. 

The State Porters consist of a sergeant porter, salary 150; five yeomen 
porters, 60 each ; and four under porters, with salaries of 50 each. 

Their services are only required on State occasions, when they attend on 
the passages, and on the staircases leading to the State apartments. They 
have neither table nor rooms provided for them in the Palace. , 

There are also Gentlemen Porters, whose periods of attendance at the 
Palace, where the court resides, are one week on and one week off duty. 
They wait from eight in the morning until nine o'clock at night. They 
consist of a first gentleman porter, first and second yeomen porters, three 
groom porters, an assistant porter, with salaries ranging from 150 to 
190 a-year. 

Besides these, there are the following subordinate officers in the do- 
mestic department : Five night porters, who attend from nine o'clock 
at night until eight the next morning, receiving a guinea each and their 
food. Four night watchmen at the same salary, and in attendance at the 
same hours in the grand hall and other entrances of the Palace. 

Two lamplighters and seven assistants to attend exclusively to the 
lamps in the royal residence. 

The first lamplighter's salary is about 100 a-year, besides an allowance 
for board wages and lodging money. 

Two coal porters and ten assistant porters, whose duty it is to see to 
the correct delivery of all coals sent in by the merchants, and to keep up 
a supply from the cellars, for all the rooms in the royal residence. Also, 
to attend to the loading and unloading of carriages belonging to the 
Queen or her visitors. 

All the above situations are in the gift of the Lord Steward, but in some 
cases the Master of the household or clerk of the kitchen recommends. 

We meet in the Lord Steward's department with two of those rarities 
about Court honorary offices without salaries. One of these is 

The Hereditary Grand Almoner, an office instituted in the reign of 
Richard I. At a coronation, he distributes alms to the poor, which are 
collected in a dish of silver. The silver dish and a linen napkin, he 
claims as his fee of office. 

The other office is that of Lord High Almoner, whose duty it is to 
superintend the distribution of the lloyal alms on Maunday-Thursday, 
and upon other similar charitable occasions. 

As some compensation, however, he has the patronage of the office of 
Sub-Almoner, to which an annual salary of 79 11s. 8d. is attached. The 
duties of this office are simply .to assist the High Almoner in the distri- 
bution of her Majesty's benevolence to the poor on Maunday-Thursday, 
and twice a-year at the office in Scotland-yard. 

There is, in addition to this apparatus for alms-giving, a Secretary to 
the Lord High Almoner and a Yeoman. These two offices are now filled 
by the same person, who receives a salary of 350 a-year ; and his duty 
is to be present at the distribution of the lloyal alms. 

The Court of the Marshalsea of the Queen's House costs . . . 1924 

It consists of a Knight Marshal, with a salary of 500,; eight Marshal- 
men, whose situations are worth above 100 per annum ; a Steward, and 
A Clerk of the Court, 


This Court was instituted in the reign of Henry VIII. " to administer 
justice between the King's domestic servants, that they might not be drawn 
into other courts, and thereby the King lose their services." The Lord 
Steward is judge of this court, and his jurisdiction extends to all places 
within twelve miles of Whitehall. 

The duties of the Marshalmen are to attend at the entrance of the House 
of Lords when the House is sitting, and also at all levees, drawing-rooms, 
&c., at St. James's Palace. These appointments are in the gift of the 
Lord Steward. 

The salary of the Hanger of Windsor Home Park is defrayed by this 
department. The office is in the gift of her Majesty, and was by her con- 
ferred on the Prince Consort, who, besides the salary attached to it of 
500 a-year, derives no inconsiderable profit from the privilege of turning 
out to graze, in the park, a certain number of sheep, cattle, &c. This is 
one of the sinecure appointments which, it may be presumed, his Koyal 
Highness would, for the sake of the principle involved, be ready at any time 
to relinquish, if a general revision of public expenditure were carried out. 
There is a Deputy-Ranger, with a salary of 400 a year, and a lodge for 
his residence. 

In this department the following payments are also made : 
For Superannuations, Bounties, and Retired Allowance .... 6320 

Allowances in lieu of Table-money 1676 

And under the somewhat undeterminate head of " Other Charges," 

a sum of 4557 

Master of the Horse's department. 

The Master of the Horse receives a salary of 2500 

The appointment is entirely a political one, as it invariably changes 
hands on the accession of a new Administration. The first of 
these functionaries was appointed by Henry VIII. He has the sole charge 
of her Majesty's stables and horses, and control over her Majesty's 
equerries and pages of honour, footmen, grooms, and all tradesmen em- 
ployed in the Royal Stables. He has also the privilege of applying to his 
own use one coachman, four footmen, and six grooms, in the Queen's 
pay, and wearing her Majesty's livery. This privilege has never been 
waived by any Master of the Horse, and some of them have rather ex- 
ceeded the prescribed number ; thus saving in wages to their servants 
no less than between 600 and 700 a-year. 

The salary has greatly varied within the last 60 or 70 years. In 1780, 
1,266 13s. 4d., and this was continued up to the regency. In the reign 
of George IV it was increased to 3,350 per annum. The Select Com- 
mittee of the House of Commons recommended that it shouldbe reduced 
to 2,500, at which it still remains, being 500 a-year more than the 
amount recommended by the same Committee to be paid to the Lord 
Chamberlain and Lord Steward, whose duties are certainly quite as 
arduous as those of this officer. 

Chief Equerry and Clerk Marshal, with a salary of 1 000 

Pour Equerries in Ordinary, receiving each 750 per annum, or 3000 

These salaries have been more than doubled since the reign of George 
III. That of Chief Equerry was formerly 500, and those of the Equer- 
ries in ordinary 300. 

The duties of these officers are, that one of them shall be always in 
waiting on her Majesty. He remains in attendance for twenty-eight days, 
and is then relieved by the next equerry in rotation. He communicates 
her Majesty's commands to the Clerk of the Stables, relative to the horses 
and carriages which may be required for the Queen's airings, journeys, 
&c., and is required to be in attendance on such occasions. The Clerk 
Marshal, who, previous to the year 1800, was a distinct officer from the 
Chief Equerry, has to swear in all persons in this department, upon sight 
of the warrant to that effect from the Master of the Horse. Up to the 
death of William IV. there were fees payable to this officer on the war- 
rant, and on being sworn into office which amounted to about 12 for 


each person. At that time Major-General Sir Andrew Barnard, who was 
then Clerk Marshal, very handsomely gave up all the fees to which he 
was entitled, by virtue of his office ; and his successor computed that he 
lost, by this new regulation, some hundreds of pounds per annum, as 
on the accession of a new Sovereign, all persons in the Koyal House- 
hold must have fresh warrants, and be sworn in again to their respective 
offices. The equerries when on duty at the Palace dine at the Eoyal 
table. The appointments are considered political ; that is, the holders 
generally retire on each change of Administration. 
Four Pages of Honour, receiving 120 each, per annum . . . 480 

These appointments are always anxiously sought after by members of 
the aristocracy, from the circumstance of their invariably leading to a 
commission in one of the Household Regiments of Foot Guards, without 
purchase. These commissions are generally given to the youths after they 
have held the situation of Page of Honour for three or four years ; and 
thus the sons of some of the most wealthy families in the kingdom are 
enabled to obtain commissions in the army gratuitously. The services of 
the Pages of Honour are only called into requisition at levees and 
drawing-rooms, and on her Majesty going to open or close the session of 
Parliament. They then hold the Sovereign's train. 
The Official Staff connected with the stables, receiving in all . . 2545 

Consists of a Secretary to the Master of the Horse and Clerk of the 
Stables, who has a salary of upwards of .600 a-year, with a residence at 
the Royal Mews, Pimlico, and superintends all the business details of this 
department ; a second clerk, with a liberal salary of .400 and a residence ; 
also three assistant clerks, an inspector of the stables, and a veterinary 
surgeon, receiving between them 600 per annum. There are, in addition, 
two sinecure offices, one of them equerry of the Crown stables, which is 
now held by the Prince Consort's Riding Master, and the other her Ma- 
jesty's Lady Rider, who is a daughter of the last named functionary. 
The joint salaries amount to 445. The Master of the Horse has the 
patronage of all these situations. 
The Domestic Establishment of her Majesty in this department 

receives, in wages 12563 

It consists of coachmen, postillions, helpers, grooms, porters, footmen, 
and other domestic servants. 

There are fifteen footmen, and a sergeant footman, receiving formerly 
110 to .120 per annum, but since the considerable reductions in this 
department, which were made in 1844, the salaries range only from 50 
to 80. The sergeant footman has 132 a-year. 

There are twelve coachmen, with salaries of from 60 to 130 accord- 
ing to seniority. 

There are upwards of twenty grooms ; their salaries were formerly 80 
to 05 a-year, but have been curtailed to 60 and 70 

The helpers in the Royal stables number more than fifty, at weekly 
wages of from 16s. to 20s. All these domestics have lodging provided 
for them in the Royal Mews, but are required to keep themselves. 

The superannuation and retired allowances in this department 

amount to 2766 

And under the unknown item of " other charges" there is an 

amount of 1116 

In this department, also, is included the sinecure office of the 

Master of the Buckhounds, with a salary of 1700 

The appointment is a political one, and might, with great propriety, be 
dealt with in the same way as a kindred sinecure, the Mastership of the 
Stag Hounds, which was abolished in 1782. The expenses of this estab- 
lishment (which can conduce neither to the comfort of her Majesty nor to 
the dignity of the crown) average, independently of the Master's salary, 
from 6,000 to 7,000 per annum. It includes a huntsman, three whip- 
pers-in, two feeders, and a first and second groom, with liberal salaries, 
who have also residences provided for them. 


With the Master of the Buck Hounds may be classed the Here- 
ditary Grand Falconer, in the enjoyment of a salary of ... 1800 

As her Majesty possesses not a single hawk, this is clearly a case in 
which the recipient (the Duke of St. Albans) might return the whole of 
the salary to the Chancellor of the Exchequer, as conscience money. 

When the Duke of St. Albans adopts this patriotic course, it may pos- 
sibly induce Mr. George Edward Anson to follow his example, who, as 
the keeper of her Majesty's Privy Purse, receives out of it a salary of 
2,000 a year, for doing little more, it is believed, than signing a few 
cheques, occasionally, upon Messrs. Coutts, her Majesty's bankers. Such 
a result may be the more expected, as this gentleman (in addition to the 
influence and patronage he possesses in the Koyal establishment) is trea- 
surer to the Prince Consort, treasurer and cofferer to the Prince of Wales, 
a member of the Prince of Wales's Council, in the Duchy of Cornwall, 
and axe- bearer and master of the game at Needwood Forest, in the 
Duchy of Lancaster. Mrs. Anson also holding the sinecure appointment 
of Woman of the Bedchamber. Out of the Privy Purse Major-General 
Sir H. Wheatley, the former keeper, appointed by bis late Majesty, has a 
pension of JC1,000 per annum, and apartments at St. James's, conferred 
on him, in order that he might make way for Mr. Anson. 

There is also a Secretary to the Privy Purse, at a liberal salary ; so 
that even on the sum set apart for her Majesty's private expenditure, 
considerable encroachments, it appears, are made by the insatiable de- 
mands of office-holders. 

This enumeration includes the salaries paid out of the Civil List. Of 
the remaining expenditure, including the tradesmen's bills, no details are 
accessible since the demise of his late Majesty, when the heads of the 
several departments were required to furnish the Government of the day 
with full particulars of expenditure for the year ending December 30, 
J836, which, for that year, amounted, as follows, to 174,048. The esti- 
mates in the same department for the present reign were then fixed at 
172,500, as given at the commencement of this section. 

Lord Chamberlains Department 1836. 

Upholsterers and Cabinet- 
makers 11381 

Joiners and blind-makers . 1038 
Carpet manufacturers . . 225 
Turners, Mat-layers, & Floor- 
cloth manufacturers . . 690 
Locksmiths, Ironmongers, and 

Armourers . . . .4119 

Clock-makers and Opticians . 895 
Piano forte makers and Organ 

builders .... 356 
Ormolu-restorers, Carvers, & 

Gilders . . . . 391 

Japanners .... 654 

Lamp & Lustre manufacturers 268 

Plate glass men ... 26 

China-men .... 201 

Paper Hangers . . . 898 

Silk-mercers . . . . 16 
Linen-drapers . . . .1962 

Woollen-drapers . . . 348 

Furniture-printers ... 12 

Sempstress .... 284 

Tailors 25 

Hatters 14 

Hosiers and Glovers . . 97 
Stationers, Booksellers, and 

Engravers .... 1080 

Card-makers . . . . 118 

Carried forward 25,098 

Brought forward ..25,098 
Modellers and Floor-chalkers 137 

Washing 3014 

Dyers 74 

Soap 479 

Chimney-sweepers . . . 150 
Surgeons, Apothecaries, Chem- 
ists, &c 1957 

Artists, Decorators, & Herald- 
painters .... 400 
Mason, Plumber, and Glazier. 18 

Allowances in lieu of aparments 
and lodgings, hire of houses, 
disbursements in the Lord 
Chamberlain's office, the se- 
veral house-keepers, extra 
housemaids, char-woman, 
rates, and taxes . . . 4631 
Sundry payments for removing 
& cleaning pictures, cleaning 
the Chapel Eoyal, pages' and 
other travelling expenses,dis- 
charged chapel boys, &c. . 1365 
Allowances to the yeomen and 
wardens of the tower, chapel 
boys, watermen, &c. in lieu of 
clothing, superannuated and 
exempt yeomen . . . 1578 
Messengers' bills . . . 2997 

Net expenses 



Bread .... 
Butter, bacon, cheese, and 
Milk and cream. . 
Butchers' meat. 
Poultry .... 




Fruit and confectionery , 
Vegetables. . 
Wines .... 
Liqueurs, (fee- 
Ale and Beer. 
Wax Candles . 
Tallow candles . , 
Lamps .... 
Fuel .... 

Lord Steward's Department. 1836. 

. ,2050 Brought forward. 54,734 

4976 Turnery . .376 

1478 Braziery . . .890 

9472 China, Glass, &c. . . 1328 

3633 Linen . . . 1085 

1979 Washing table-linen . 3130 

4644 Plate ... . 355 

1793 The Koyal Gardens . 10,569 

1741 Maunday expenses . 276 

478 Royal yachts . . .45 

4850 Board wages . . . 3015 

1843 Travelling expenses . 1050 

2811 Allowances for beer, bread, &c. 764 

1977 Extra servants, hired persons, &c. 3646 

679 Board wages to the Yeomen of 

4660 the Guard .... 2230 

6846 Compensations . . . 1244 

824 Sundries and disbursements . 4719 

Carried Forward . .54,734 Net expenses. 

Master of the Horse's Department 1836 


Liveries .... 


Brought forward. . 23,518 

Forage . 


Allowance for lodging . . 590 

Farriery . 


Sundry other small expenses. 2822 

Horses . 


Travelling expenses and disburse- 



ments . . 1846 

Harness and saddlery 


Post-horses . . 1402 

Bits and Spurs. 


King's plates. . 2310 

Whips . 


Stud bills ' . .546 

Lamps, gas-lights, &c. 


Hunt bills . . 5000 

Coals and wood 



Stationery . 



Turnery articles 


Deduct proceeds of useless horses 

Candles, soap, and washing 


sold 529 

Ironmongery . , 


Carried forward 

Net expenses . . 38,205 


Master of the Robes' Department 1836. 

Expenses duriup the year 1836 . 



No unprejudiced man, in reading the details above given, can come to any other 
conclusion than that a large proportion of the public money thus expended, conduces, 
in not the slightest degree, either to the personal comfort of the Sovereign or the 
dignity of the Crown. At the time of their original institution, many of these offices 
and ceremonies had a species of reality about them in keeping with the feudal bar- 
barism of the age, and significantly enough it may be, in the eyes of the uneducated 
mass, of the "divinity" that seemed to them to "hedge in a king;" but, with the 
spread of a higher degree of knowledge and refinement, it must be owned that these 
remnants of a decayed feudalism appear sufficiently absurd, and would, probably, 
have gone out with other kindred mummeries which the good sense of this nine- 
teenth century has extinguished, had it not been that, under cover of an antiquated 
and unmeaning pageantry, many branches of the aristocracy and their needy depen- 
dents have been enabled to quarter themselves on the public purse. It will be seen 
that a large share of the money annually voted by Parliament towards defraying the 
charges of the Civil List, is expended on sinecure functionaries, and in keeping up 
cumbrous forms and practices which would certainly be more honored in the breach 
than in the observance. A still larger amount is expended on over-paid officials, 
whose numbers might be considerably reduced without in the least detracting from 
what some might consider the becoming pomp and ceremonial of a Court. By that 
means there would result not only a curtailment in the amount paid for salaries, but 
a still more considerable saving in the tradesmen's department of the Royal House- 
hold, the cost of which is probably increased four-fold beyond what would be neces- 



sary for her Majesty's personal comfort and gratification, by the constant and lavish ex- 
penditure of these hangers on about Court, during the periods of their nominal service. 

Without committing themselves to any particulars of possible reductions in the 
expenditure of the Civil List, a task which might perhaps be better left to those 
to whom the administration of the national affairs is confided, the Financial Eeform 
Association would content themselves by indicating the course which an honest and 
truly patriotic Government ought to follow, in dealing with this question. They are 
more than ever confirmed in the correctness of the estimate ventured on at the 
commencement of this enquiry, that an annual vote of 200,000 would be amply 
sufficient to maintain the dignity of the Crown, and the honour of the nation ; a sum 
which, in a future reign, might probably be reduced still further, and yet leave the 
Sovereign in possession of every thing that could contribute to personal gratification 
or official dignity. 

It may be considered by some that any interference with the expenditure of the 
Crown is an act of virtual disloyalty to the reigning monarch, and proceeds either 
from feelings of envy, or from a desire to see this important office shorn of its long- 
possessed lustre. To such objectors we Avould commend a consideration of the 
following question : Who are the real recipients of this parliamentary grant of 
385,000 ? Is it the Sovereign, who is allowed out of it 60,000 for her Privy 
Purse, and the expenses of her domestic establishment besides ; or are they the 
numerous relatives, friends, political connexions, and dependents of that section of 
the aristrocracy which happens, for the time being, to command a Parliamentary 
majority ? Can it be doubted that pay and patronage are the main reasons why so 
vigorous an outcry is kept up in certain quarters against any interference with es- 
tablished abuses ? If it be right that these honorary offices and services should 
still be retained about Court, why should not the holders of them be satisfied with 
the honour, apart from the emoluments ? Why should not the Lord Steward and 
the Master of the Horse, with countless others of the official tribe, be put in 
the like category with the Lord High Almoner, and the Hereditary Grand Marshal, 
who kept up their country's dignity gratuitously ? Those who delight to bask in the 
sunshine of court favour, should find in the privilege of so doing their sole reward. 
They do not in any way serve the public, and, therefore, the public ought not to be 
taxed for their maintenance. 

The Association, far from wishing to impair the respect due to the highest autho- 
rity of the realm, or to render contemptible in the eyes of other nations a station so 
worthily filled by its present occupant, desire rather to exalt it higher in public 
estimation, by lopping off the unsightly excrescences with which the rapacity and 
selfishness of past times have disfigured the office, so that it may stand forth to the 
admiration of a contented and loyal people, not only the squrce of all honour, but 
the embodiment of all justice, and the patron of all excellence ! ! ! 

The objects of the Financial Keform Association are 

1st. To use all lawful and constitutional means of inducing the most rigid economy in the 
expenditure of the Government, consistent with due efficiency in the several depart- 
ments of the public service. 

2nd. To advocate the adoption of a simple and equitable system of direct taxation, fairly 
levied upon property and income, in lieu of the present unequal, complicated, and ex- 
pensively collected duties upon commodities. 

Political partisanship is distinctly disavowed, the Association being composed of 
men of all political parties. 

Subscription .... 10s., and upwards, per annum. 


Hargreave's Buildings, Liverpool. 

Buildings ; Smith, Eogerson & Co., Lord-street ; and Sold by Joseph Shepherd, 
Scotland Eoad, and E. Howell, 6, Church-street. LONDON : The Trade supplied by 
Messrs. Simpkin, Marshall and Co.; by Effingham Willson, Eoyal Exchange; 
Groombridge and Sons, Paternoster Eow ; George Vickers, Holywell-street, Strand ; 
Charles Gilpin, 5, Bishopsgate- street; and H. Binks, 85, Aldersgate-street 
MANCHESTER : Abel Heywood. DUBLIN : James B. Gilpin, Dame-street. EDIN- 
BURGH : J. Menzies, Prince's-street ; and to be had, by Order, through any Book- 
seller in the Kingdom. 

Liverpool : Printed by E. MATTHEWS, 35, South John Street. 


No. 2. 



THE FINANCIAL REFORM ASSOCIATION, in their first tract, explained the 
present dangerous and disgraceful position of the National finances, and showed 
that a prompt and unsparing retrenchment in the National expenditure is not 
only called for by prudence and justice, but is absolutely necessary for the 
security of the State. 

They respectfully suggested the propriety of a considerable reduction in the 
allowance to her most Gracious Majesty the Queen, and they now declare, on 
the same grounds, the justness of, and urgent necessity for, similar curtailments 
in the allowances to the different branches of the Royal Family. 

With respect, however, to the sums annually voted to the King of Hanover 
and the King of the Belgians, they feel it their duty most earnestly to protest 
against all such allowances to Foreign Potentates out of the National revenues, 
maintaining that payments of this kind directly violate the clearest principles of 
right and policy. It is not just to tax the inhabitants of one nation for the 
support of the Government, or any part of the Government, of another. Nor is 
it politic to place any portion of our National funds at the disposal of a foreign 
ruler, since it may, at any time, be his interest (or possibly even his duty towards 
the State which he governs) to use such moneys to the detriment of this country. 
The policy of such grants has been defended on account of a supposed favourable 
influence at foreign Courts, which they may tend to establish. But it is dero- 
gatory to the honour of the Royal recipients to imagine that they can, either 
directly or indirectly, be bribed to sacrifice the interests of the countries over 
which they rule ; and it is manifestly absurd to conceive that the mighty empire 
of Britain can only sustain her influence by being guilty of corruption. It must 
be alike repugnant to the feelings of the inhabitants of the country receiving, 
and the country paying, these degrading allowances. 








H R H Prince of Saxe Cobur 4 ' now King of the Belgians 




15 000 



H.R H the Duchess of Kent 



H R H Prince Albert of Saxe Coburg and Goth a 


20 000 

H.M. Adelaide, the Queen Dowager 



In addition to the large amount so lavishly granted by the Legislature to 
the Consort of the Sovereign, he holds the rank, and enjoys the emoluments of, 

Field-Marshal in the Army, Colonel of the 3rd Regiment of Foot Guards, 
Constable of Windsor Castle, Hanger of Windsor Park, and Lord Warden of 
the Stannaries, which offices, it is computed, add at least one-fourth to his 
original allowance. Many similar offices are held by the Duke of Cambridge. 
The Association are of opinion that it is a most injurious system, thus to give 
inordinate patronage and power to a few individuals, and heap upon them offices 
which might well be bestowed (if at all necessary, though the fact that one 
person can hold so many offices is almost a sufficient proof that they are -sine- 
cures), upon meritorious officers who are otherwise rewarded, at an additional 
expense to the nation. These appointments are a virtual breach of contract 
with the Legislature, as they are a means of indirectly increasing those allow- 
ances which Parliament has already settled. 

There is ample room for retrenchment in the enormous sums annually 
misappropriated to the recipients of unearned pensions ; but before commencing 
an analysis of the Pension List, they must first animadvert upon the unsys- 
tematic, confused, and unbusiness-like method of keeping the Government 
accounts. In some places the most trivial details of petty amounts are given, 
while in others a single line conveys all the explanation vouchsafed concerning 
an expenditure of thousands. The different offices keep separate accounts, and 
the pensions are scattered among them without any apparent system or rule, 
the same individual sometimes receiving distinct pensions out of different funds. 
The first reform should be, to give the nation, annually, a clear and systematic 
Dr. and Cr. account of the whole governmental income and expenditure. The 
total gross income, from all sources, should be annually accounted for; nor 
should a farthing be expended without the authority of Parliament. 

The public hear of the Pension List, and naturally think that a straight- 
forward list of pensioners is published by the Government ; but so far is this 
from being the case, it is with the greatest difficulty that any approximate idea 
of the total amount of pensions can be obtained. Pensions are taken from 
almost every Government fund in its progress to the Exchequer, though the 
full particulars are not revealed in the finance accounts. There are also the 
Civil List pensions of England, the Civil List pensions of Ireland, the pensions 
charged on the hereditary revenues of Scotland, and the pensions charged on 
the 4| per cent, duties. 

When speaking of the Pension List, the military and naval pensions for 
wounds, long service, &c., are not included, because it is considered that they 
are completely different in kind from the others ; and that those who engage in 
the military and naval services, and thereby peril life, limb, and health, are 
entitled to some systematic provision against indigence for their old age or 
infirmity, and, in case of death, for the support of their widows and children. 

The Association will now explain their conception of the principles which 
should regulate the bestowal and duration of pensions. All pensions should be 
the free gifts of a nation's gratitude bestowed upon those who, by word or deed, 
perform some extraordinary service to the community. The discharge of the 
ordinary duties of any office is compensated by the salary of that office ; and a 
pension is not merited by merely doing that, the omission of which would have 
deserved punishment. Public services should be fairly and sufficiently remu- 
nerated at the time they are performed, so that those who receive the benefit 
may bear the expense ; therefore, in each case, where an extraordinary reward 
is merited, the best plan would be to give that reward in a single sum, rather 
than in the form of an annual pension. When the signal service which merits 
a pension is performed at the cost of the individual's life, the nation should 
provide for his widow and children ; and when one who has merited and ob- 
tained a pension has, oiving to his devotion to his country, left his family in 
poverty, the pension may rightfully descend to his children, but in no case 
should it descend further. If the service be great, the amount of the pension 
should be correspondingly large ; but under no circumstances should its dura- 
tion be extended beyond the children of the individual upon whom it was 
originally conferred. 

So long, however, as pensions are in the gift of the executive department of 
the Government, they are extremely liable to be perverted to personal and party 

; and the Association regret to say that a careful investigation of tha 
subject has led to the conviction that pensions have, for centuries, been granted 
with most reckless and reprehensible profusion ; that many of them are the heri- 
ditary relics of ancient abuses, and others the fruits of personal favouritism and 
political profligacy; while the true national benefactors have been almost 
altogether neglected. 

The pensions granted by Royal patents were originally paid by the Sovereign 
out of the hereditary revenues of the Crown. As the subject of these revenues 
will be more fully treated of hereafter, it is sufficient now to observe, that the 
expenses of maintaining the executive Government, inclusive of the personal 
expenses of the Sovereign, were formerly defrayed out of them ; but even if 
they were intended for the maintenance of Royalty alone, it is evident that the 
Sovereign, for the time being, could only have had a life interest in them, by 
virtue of his office ; and, therefore, all pensions bestowed out of them ought to 
have ceased at the demise of the grantors This principle has been acted upon 
in the resumption of Crown gifts, which have repeatedly taken place, but unfor- 
tunately, it has not been regularly enforced. 

The Financial Reform Association are of opinion that the proper method of 
putting a stop to the gross abuses of the pension-system would be by an Act of 
Parliament being forthwith passed, abolishing all pensions granted before the 
reign of her present Majesty, and placing the poAver of granting all future pen- 
sions in the hands of the House of Commons, whose first duty would be to 
examine the claims of all those who may seek for re-grants of those abolished. 
A pension cannot be properly considered as a national gift, unless bestowed by 
the national representatives ; for this reason the power of granting them should 
be confined to the House of Commons. Parliament has lately limited the 
power of granting one particular branch of new pensions to a maximum of 
1,200 annually; but this is only a limit to misapplication, and not a preventive. 

It has been asserted by some that it would be immoral, by others that it 
would be impolitic, to abolish pensions granted by Royal patent or by Act of 
Parliament. Both these assertions will be best answered by examining an 
individual pension rather than by vaguely generalising about abstractions. To 
commence with the first on the list, the following were the circumstances under 
which it was granted : A profligate monarch, disregarding the high and solemn 
duties of his office, lived a life of licentious debauchery. He had numerous 
illegitimate children, upon three of whom he bestowed ducal titles, and to enable 
them to support their pseuedo dignity, he abused his sacred trust, and misappro- 
priated to their use a portion of the public moneys which were paid to him by 
his subjects to defray the necessary expenses of the Government of the kingdom. 
Nor did he content himself with burdening the nation with their maintenance 
for one, or even two, generations ; he declared that the Duke of Grafton and 
his heirs for ever should receive about 7,000 a-year from the Excise revenue, 
and about 3,000 a-year from the Post-office revenue. Many generations have 
since succeeded each other, but no Duke of Grafton has yet arisen with sufficient 
honour or patriotism to refuse to profit by the wickedness of his ancestors, and 
to reject money taken, without requital, from the honest earnings of the indus- 
trious poor; and the question is, whether, in order to pay this disgraceful 
pension, the sum of ten thousand pounds is to be yearly wrung from an over- 
taxed people for ever. Although it is perfectly right for the State to levy a 
contribution upon its subjects for the real maintenance of the Government, it 
is palpably unjust that money which a man has honestly earned should betaken 
out of his pocket, and given to another who has done nothing for it. If the 
principle were admitted that the abolition of unmerited pensions is a breach of 
public faith, it would bind the country to maintain every monopoly or other 
unjust privilege ever granted ; since, in both cases, a pecuniary gain is wrong- 
fully realized by individuals at the public expense, under the sanction of a Royal 
patent, or of an Act of Parliament. It is incomprehensible why it should be 
considered a breach of faith to abolish the one, and an act of public justice to 
abolish the other. The objectionable pensions granted by Acts of parliament 
originated from a breach of trust on the part of the appointed guardians of. the 
public purse, and the Association cannot admit that the people are to suifer in 

perpetuity for the fault or fraud of their trustees. Any attempt to fix a personal 
liability upon an individual on such grounds would, of course, fail ; and why a 
rule, which no one in his private capacity would tolerate for a moment, should 
hold good against the public, let those who support it explain. The idea that 
it is impolitic to extinguish these pensions is founded upon an impression that 
such a course would tend to weaken the security of the rights of property. But 
in the opinion of this Association, these rights do not stand upon such rotten 
foundations that the extinction of unjust payments can endanger their stability. 
The natural sense of justice, which is outraged by the existence of unearned 
pensions, is one of the strongest bulwarks of the rights of property. The im- 
policy of holding sacred all financial abuses which can find refuge beneath old 
patents or Acts of Parliament is apparent, for this doctrine would inevitably 
cause a revolution in course of time, as the only possible remedy for the unen- 
durable accumulated wrongs of centuries. No political dogma, in short, can be 
more false or more dangerous than this, that to maintain rights it is necessary 
to uphold wrongs. 






Duke of Grafton 











These pensions have all descended several generations, and neither the 
present recipients nor their parents have done anything to deserve a pension. 

With regard to the pensions for naval and military services, the Association 
must state (without expressing any opinion on the general question as to the 
justifiableness of war, or on the justness of the particular wars which originated 
these pensions,) that, so long as wars are entered into, they acknowledge the 
propriety of conferring honourable rewards for distinguished naval and military 
services ; but they consider that the practice of creating peerages in these cases 
is one of most questionable policy. The possession of a certain amount of 
wealth appears to be considered necessary to support the dignity of a title ; and, 
though a title granted to a distinguished commander is generally accompanied 
by a pension, which supplies the requisite wealth to the first Peer, the peerage 
being hereditary, the pension is too apt to become so likewise ; and thus the 
descendants of a great man are degraded into a race of State paupers. A man 
may possess a great genius for war, and yet be a very inefficient legislator ; 
nevertheless, if a seat in the Legislature be esteemed an appropriate honour for 
victorious naval and military commanders, there is no reason why such a peerage 
should not resemble those held by the Bishops, which terminate "with their lives. 

It has been stated that cases are possible in which a pension's descent to the 
children of the original grantee might be defensible; but in such cases it ought 
to be equally divided among them, and not monopolized by the eldest son, as 
it now is, when attached to an hereditary title. 

The Association regret to observe that there has always been an excessive 
disproportion between the military and naval pensions given to the fortunate 
survivors, and those granted to the widows and children of equally gallant men 
who have fallen in battle. 

In accordance with the principles previously explained, whenever the pre- 
sent recipient is neither the original grantee or his son, the pension is proposed 
to be struck off. As for those which Remain, the propriety, in each instance, of 
the pension's descent has not been very strictly investigated, nor has the amount 
been narrowly weighed, although possibly, income cases, it is disproportionately 
large ; for the Association would rather err here on the side of liberality, as they 
feel that they are now dealing with one of the purest parts of the Pension List. 



Lord Rodney, (grandson of Admiral Rodney, but fifth Peer) 

Dowager Lady Rodney, (widow of another grandson of Admiral Rodney) 

Lord Abercromby, (grandson of General Abercromby) 

Lord Amherst, (nephew of Lord Amherst, Commander-in-Chief ) 

Viscount St. Vincent, (nephew of Admiral Jervis) 

Earl Nelson, (son of the nephew of Admiral Nelson) 

Countess of Nelson, (present Earl's wife) 

Dowager Countess of Nelson, (widow of the nephew of Admiral Nelson) . 

Lord Exmouth, (grandson of Admiral Viscount Exmouth) 

Viscount Lake, (died 24th June, 1848, was son of General Lake) 

Earl of Camperdown, (son of Admiral Duncan) 

Lord Keane, (son of General Keane) 

Hon. Sarah Collingwood, (daughter of Admiral Collingwood) 

Duke of Wellington, (original grantee) 

Lord Beresford (ditto) 

Lord Combennere (ditto) 

LordSeaton (ditto) 

LordGough (ditto) 








Upon examination of the Acts of Parliament authorising the grant of 
pensions for civil, judicial, and diplomatic services, it will appear that some of 
them have given the Executive Government a general power of granting pen- 
sions to certain public officers, without consulting the House of Commons. One 
act, for instance, authorises six pensions of 3,000 per annum each to be granted 
to First Lords of the Treasury or Admiralty, Secretaries of State, or Chancellors 
of the Exchequer; three pensions of 2,000 per annum each to the Chief 
Secretary for Ireland or Secretary at War; six pensions of 1,500 per annum 
each to other secretaries; and six pensions of 1,000 per anuum each to under 
secretaries. In the opinion of this Association, all these extravagant Acts 
should be immediately repealed, because the national representatives are shut 
out by them from all power of checking this branch of Ministerial prodigality ; 
and because by these Acts the mere tenure of office is constituted a sufficient 
title to a pension ; while they maintain that a pension to a public officer should 
be an unusal and additional reward for those exceptional cases, when unusual 
and additional services have been performed. 

The system of retiring pensions is an indirect and discreditable method of 
augmenting salaries, which, if too low, should be openly and undisguisedly 
increased. The amounts of the different salaries, however, are stated below, so 
that the public may be enabled to form an opinion us to their sufficiency. Many 
of the officers are displaced upon each change of Administration, and as these 
changes are of frequent occurrence, these enormous undeserved retiring pen- 
sions form a heavy and increasing burden. 

The diplomatic pensions are, in the opinion of this Association, all un- 
merited. These officers were very highly paid, and they none of them appear to 
have performed any extraordinary services. In many cases they were worse 
than useless, for they prevented the nation from reaping the natural advantage 
of its insular position, and involved England in needless expenses by drawing 
her into the whirlpool of continental politics. 

The Association, after carefully considering the judicial pensions, have 
come to the conclusion that these officers are, in many important particulars, 
dissimilar from all others ; and that they form a special case in which retiring 
pensions (being more of the nature, however, of superannuation allowances), 
are politic and defensible. But they conceive that the political and judicial 
duties of the Lord Chancellor should be divided, and a Speaker of the House of 
Lords appointed, at a reasonable salary (to be deducted from that now received 
by the Chancellor), and that the Lord Chancellor should be appointed for life 
like the other Judges. The ex-Chancellor formerly received a pension of 4,000 
a-year; but in 1832 an extra and superfluous sum of 1,000 was added. The 
Financial Reform Association most earnestly and indignantly protest against 
the principle upon which that addition was grounded, as the Act states that the 
increase w r as given because the abolition of certain sinecure offices would deprive 
the Lord Chancellor of patronage. They maintain that this contains a most 


dangerous fallacy as to the rights and duties of public officers, since it appa- 
rently assumes that official patronage is private property, which may be justi- 
fiably employed for personal gain. 

The pensions now under consideration differ from any the abolition of 
which the Financial Reform Association have advocated in their previous 
remarks on the Pension List, inasmuch as these have been granted to the reci- 
pients for work done by them, while the former pensions were inherited by their 
present recipients. The Association maintain, however, that the following parties 
have -been amply paid for their work, and that (excepting Sir EL Pottinger) 
they have performed no such extraordinary services as merit pensions. Under 
these circumstances they propose that these pensions (the judicial ones and Sir 
H. Pottinger's excepted) should be reduced one-tenth annually, so that, at the 
expiration of ten years, they would be at an end : 






I'u In re 

Lord Bexley, Ex-Chancellor of the Exchequer, (salary .5000 per annum) . . . 

Lord Glenelg, Ex-Colonial Secretary, (salary 5000 per annum) 

Hon. Henry Goulburn, Ex-Chancellor of Exchequer, (salary 5000 per aim.) 

Hon. S. R. Lushington 

Hon. J. W. Croker, Ex-Secretary to Admiralty, (salary 3000 per annum). . 

Hon. J. Planta, Ex-Secretary of Treasury, (salary 3500 per annum) 

Hon. H. Hobhouse, Ex-Under Secretary of State, (salary 1500 per annum,) 

and is now Keeper of State Papers, (salary 600 per annum) 

Sir George Clerk, Ex-Secretary of Treasury, (salary 2500 per annum) 

Sir J. Barrow, Ex-Under Secretary of Admiralty, (salary 1500 per annum) 

William Richard Hamilton, Esq 

R. W. Hay, Esq., Ex-Under Colonial Secretary, (salary 2000 per annum). . 
Sir Henry Pottinger, Plenipotentiary to China, (whose eminent skill and 

success were of extraordinary service to the nation) 

Lord Brougham, Ex-Lord Chancellor 

Lord Lyndhurst, Ex-Ditto 

Sir Thomas Erskine, retired Judge 

Sir J. B. Bosanquet, Ditto 

Sir E. Sugden, Ex-Chancellor of Ireland 

Dr. J. Hinchliffe, retired Judge of Vice Admiralty Court 

Sir Robert Adair, Ex- Ambassador to Turkey (salary 7000) 

Hon. Charles Arbuthnot Ditto to Ditto (salary 7000) 

Viscount Strangford, Ditto to Russia, (salary 9000) 

Sir Edward Thornton, Envoy to Portugal, (salary 4400) 

A. Cockburn, Esq., Minister to Wurtemburg, (salary 2200) 

J. P. Morier, Esq., Ditto to Saxony, (salary 2300) 

G. W. Chadd, Esq., Envoy to Prussia, (salary 5500) 

B. Frere, Esq., Minister to Turkey 

G. Hammond Esq., Ditto to the United States, (salary 5000) 

Hon. H. Pierpoint, Envoy to Stockholm, (salary 3400) 

E. J. Dawkings, Esq., Minister to Greece , 

Hon, C. R. Vaughan, Ditto to United States, (salary 5000) 

Hon. Sir A. Foster, Envoy to Turin, (salary 4100) 

W. Turner, Esq., Minister to Columbia, (salary 1900) 

Lord Beauvale, Ambassador to Vienna, (salary 9000) 

Lord Erskine, Envoy to Munich, (salary 3600) 

H. Mandevillc, Minister to Buenos Ayres, (salary 3300) 

Sir Arthur Ashton, Envoy to Madrid, (salary 6500) 

Lord Cowley, Ambassador to France, (salary 9000) 

Lord Heytesbury, Ditto to Russia, (salary 9000) 

Sir R. Gordon, Ditto to Vienna, (salary 9500) 

H. Hamilton, Esq 

Sir George Jacksori 

James Morier, Esq 

Colin Mackenzie, Esq 

A. S. Douglas, Esq 

T. Hamilton, Esq 

Earl of Orford 

E.P. Werry.Esq 

Hon. J. Talbot 

Si r H enry Willoch 

Rev. Thomas P. enrose 













The remaining pensions need little explanation ; for the mere statement of 
them, as published in the Government accounts, would be sufficient to show the 
necessity for their abolition. 

The pensions formerly on the Civil List ought to have terminated at the 
demise of the Royal grantors, for the reason previously stated. No details of 

pensions (although amounting to 90,000 per annum) are given in the 
Government finance accounts. The particulars may possibly be concealed from 
policy ; but it is sounder policy to remove abuses than to endeavour to hide them. 

A searching revision and purification of the Pension List is most pressingly 
needful at this time, to give contentment to the popular mind ; for there can be 
no doubt that the present very general and deep-seated discontent, in part, 
arises from the fact, that one portion of the community is unjustly maintained 
in dishonourable affluence by unearned pensions paid out of the national reve- 
nue ; while others are enduring severe privations, although honestly and man- 
fully struggling to maintain themselves. 

The Association cannot conclude without stating, that they have not advo- 
cated the abolition of a single pension, which, in their opinion, can be paid 
with justice to the nation, or with honour to the recipients. 



Lord Colchester (for his father's services as Speaker of the House of Commons)! 

Viscount Canterbury (for ditto) j 

The fathers of each of these pensioners received a salary of 5,000 per annum] 
while working, and a retiring pension of 3,000 per annum for the rest of] 
their lives ; and now the sons get 3,000 per annum each, for life, without! 
even a pretence of service of any kind. 

G. Penn (for William Penn's services in America a century and a half ago) 

Viscount Canning (for his father's services, who, when Chancellor of the! 
Exchequer, received^ salary of 5,000 per annum ; and Viscount Canning 
himself, as Under-Secretary for Foreign Affairs, had a salary of 1,500 per) 

The Officers of late Levant Company and African Company (two absurd old) 
monopolies, which, after being kept from bankruptcy by repeated Parlia- 
mentary grants, were at length abolished) 

The Officers of late Lottery Office and Exchequer (many of them sinecurists, 
and all of them well paid) 

S. Percival, late Teller of the Exchequer (sinecure) 

H. Ellis, late Clerk of the Pells (smecftre) : 

Servants of her late Majesty Queen Charlotte 

Ditto George III 

Ditto Queen Caroline 

Pensions formerly on the Civil List of their late Majesties George IV. and 
William IV. Hereditary revenues of Scotland and 4 per cent, duties . . . 

IRELAND Pensions formerly on Civil List 

Mrs. S. Hamilton and Mrs. A. Knipe 

Baron Aylmer. (This pension was granted to his motheV, not for any ser- 
vices to the nation, but because she was poor; and although he is an 
Admiral, he still accepts it) 

Prince of Mecklenburgh Strelitz (a foreign potentate, who married the 
daughter of the Duke of Cambridge) 

Annuities and compensations to sundry persons for loss of emoluments by the 

Officers in the late Courts of Justice, Irish Treasury, &c 

Annuities granted by Acts 

SCOTLAND Sir Henry Jardine, late King's Remembrancer 

A. Longmore, late clerk to ditto 

Robert Viscount Melville, for loss of privilege of nominating the Sheriffs' 
Clerks ia Scotland 

This pension is similar in principle to the Chancellor's for loss of patronage, 
and, for the same reason, should be abolished. Lord Melville also receives 
2,775 per annum as Keeper of the Privy Seal of Scotland 



4000 i 














The Association can perceive no just ground for compensation allowances 
upon the abolition of useless offices. 

They maintain, that as a public office can never become private property, the 
right of abolishing one when it has become useless ought not to be purchased 
by the nation from the servant who happens to fill it ; and that the term of ap- 
pointment can never form a just defence for these payments, since, from its very 
nature, it must necessarily depend upon the existence of the office, as well as the 
existence of the officer. The only justifiable motive for the formation or for the 
continuance of a public office is, of course, the advantage of the community, and 
not the benefit of the placeholder. 

These compensations are essentially different in principle from superannua- 
tion allowances, as they were not earned by length of service, but obtained by 
the mere accident of holding a useless office when it was about to be abolished 

Even if the office were not an absolute sinecure, its abolition cannot entitle the 
holder to a competence for the remainder of his life in return for possibly only 
a few years' or even months' service, for which he has already received ample 
remuneration in the shape of salary. 

The Association have previously mentioned that on the abolition of certain 
offices, pensions have been granted for loss of patronage. The party holding 
the abolished office was pensioned for loss of office, and the party whose duty 
it was to make the appointment was pensioned for loss of patronage, thus 
causing an actual increase of the public burdens at the very moment when they 
were pretended to be lightened by the exinction of sinecures. Under the pre- 
tence of removing an abuse, its name merely has been changed, and another has 
been added. 

These changes are not advocated from speculative reasons, nor to prevent 
some remote possibility of evil, but the nation is driven to them by the hard 
pressure of necessity. The commerce of the countiy is paralysed ; and the 
classes who support themselves are consequently impoverished. Under these 
circumstances, and with a debt of above seven hundred millions, the weight of 
the accumulated burden of taxation is more than the nation can bear; and the 
load must be speedily and materially lightened, or it will inevitably be suddenly 
and most disastrously overthrown. 





Amt. pay- 
able Jan. 1, 

-v 1 
Proposed future amount. Nil. 


Amt. pay- 
able Jan. 1, 









Paymaster Civil Services (Ireland) 
National Debt Office 




Ditto, Colonial 

Woods and Forests 

Chief Secretary for Ireland 

Stationery Office 

Alien Office 

Convict Hulk Establishment 
Late Lottery Office 

Consuls abroad 

War Office 

Miscellaneous Offices in Ireland 
(abolished) : 
Irish Treasury 

Late Army Pav Office ... 

Officials of Chelsea Hospital 
Ditto of Military College 

Auditor-General's Office. . . 

Ditto of Ditto Asylum 

Army, Medical Department 
Military Boards 

Military Audit Office 

Civil Ditto Ditto 

Late Muster Master-General 
Ditto Agent-Gen, of Local Militia 
Ditto Compt. of Army Accounts . 
Miscellaneous Offices abolished , . . 
Quartermaster-General (Ireland) . 
Officials of Kilmainham Hospital. 
Army Medical Dprtmnt. (Ireland) 
Yeomanry Brigade Majors 
Late Board of General Officers. . . 
Miscellaneous ... 

Linen Board 

Allowance to late Secretary 
Board of Works 

Lottery Officers 

Compiler of the Dublin Gazette.. 
Seneschal of H. M. Manors .... 
Escheator of Leinster 

Constable of Dublin Castle 
Ditto of Castlemaine 

Secretary, Kingstown Harbour. . 

Convict Hulk Establishment 
Miscellaneous Offices in Scotland 
(abolished). The separate 
amounts are not stated in the 
Parliamentary Return : Exche- 
quer, Queen's Household, Keep- 
ers of Great and Privy Seals, 
Keeper of Register of Sasines, 
Office of Lord Register, Keeper of 
. Signet, Director of the Chancery 

Navy Pay Office (abolished) 
Paymaster-General's Office 


Stamps and Taxes 

Mint Scotland (sinecures ablshed. 
Audit Office 


North John-street, Liverpool, October, 1848. 

LIVERPOOL: Published by the ASSOCIATION, North John-street; bv SMITH ROGERSON and 
Co., Lord-street ; and Sold by all the Booksellers. LONDON : The Trad? Supplied Fat the ^Office 
of the Standard of Freedom, 335, Strand, and by SIMPKIN, MARSHALL and Co Stationer? 
?ow "'F^Fi^H^M^WT 1 ^^ 8 ^ ^^ 11 -^ 664 ' Strand ; GRO M GE and SONS, PaternoS 
Vtta. ? AU T ? V ??TT Change; CHARLES GILPIN, 5, BiehopsWte-street; H. 

HFY*oon : FmNRTT e K~PR e T ? UB - L1N i ^ y ? ILKN ' Dame -street ; MANCHESTER, ABEL 
riEYvvooD ; iiilJlJN uu tUjrfcl, J. Menzies, Princes-street. 

Printed at the Office of the "STANDARD OF FREEDOM," 335, Strand, London. 


No. 3. 

______ f 



THE FINANCIAL REFORM ASSOCIATION come now to the most important 
part of their labours, embracing the amount of Taxation and the sources 
whence it is drawn. 

The Association feel, however important such considerations un- 
doubtedly are, that they cannot, in the present exposure of our taxation 
system, enter minutely into the injurious effects of indirect taxation on 
the general commerce of the country, and more especially on the employ- 
ment of the masses. Such an analysis would require a separate and 
lengthy treatise on almost every individual tax, as may be illustrated by 
the numerous pamphlets which have been put forth, and the various asso- 
ciations which have from time to time been formed for the elucidation and 
modification, or the entire repeal of such taxes as the window duties, the 
malt tax, the tobacco duties, the tea duties, the wine duties, &c., &c. 
The Association, therefore, while they allude, in general terms, to these 
injurious results of the system, are more anxious to place prominently 
before the public its effect on the physical and social condition of the 
great bulk of the community, more especially on the industrious and 
labouring classes, believing, as they do, that the great social problem of 
the day is, " How are the masses to be advanced in physical comforts 
and moral elevation ?" The Association have no hesitation in answer- 
ing, " By an entire change in the mode of levying the taxes." 

Under the present system men pay taxes for leave to live not 
merely for the preservation of their property, their liberty, and their 
persons, but literally for existence itself ; as, if they refuse, or are unable 
to pay, the penalty is death, or the dragging out of a wretched existence 
on public charity, in public institutions, somewhat in their government 


akin to our gaols, and in their diet even below them, stamping poverty 
with the disgrace which should attach alone to crime. 

The Association find, from Parliamentary returns, that the entire 
taxation of the country, for the year ending the 5th January, 1 847, was 
as follows : 

" Gross amount of income," (No. 792, Session 1847,) 5S,438,( 00 

"Amounts received by departments of expenditure from other than Parliamentary 

grants or issues from the Exchequer," (No. 98, Session 1848) 1,100,000 


Of the above amount of income, the Customs and Excise contributed 37,290,000. 
As this amount is a direct charge on articles of merchandise and trade, it becomes a 
constituent part of the first cost of those articles to the trader, who must put as much 
profit on this portion of their cost as on the original short or bonded price, which profit, 
spread over the number of vendors through whose hands the articles pass from the im- 
porter or manufacturer, as the case may be, to the consumer, may be fairly reckoned, 
and has been so stated by witnesses before Parliamentary committees to be, 25 per cent, 
thus adding to the original amount of taxation, so far as the tax-payer is concerned 9,324,0CO 

Making the gross amount of taxation paid by the publie in the year ending 5th Janu- 
ary, 1847, ne less than 68,862,009 

This enormous sum averages upwards of 5,738,000 per month, a 
sum far larger than the monthly railway calls have ever averaged through- 
out one year, and to which such direful effects on our monetary, com- 
mercial , and social systems have been attributed. If these ruinous 
effects are justly attributable to the railway calls, the Association would 
suggest how much of ruin and commercial embarrassment and physical 
privation are attributable to this amount of taxation, far outweighing 
these monthly calls for railways ? 

The Association would here call attention to the practice, which 
cannot be too severely reprehended, of " Departments of Expenditure 
receiving income from other sources than Parliamentary grants or issues 
from the Exchequer;" as well as of the revenue departments detaining 
" Amounts not paid into the Exchequer, but deducted for costs of col- 
lection, or any other purpose, from the gross receipts." Such a practice 
is a virtual withdrawing of so much of the public taxes from the control 
of Parliament ; and, notwithstanding it has been repeatedly condemned 
by select committees of the House of Commons, it has been continued 
up to the late session, in which, however, Dr. Bowring succeeded, much 
to the annoyance of the present Government, in passing a resolution, in 
spite of them, that henceforth all moneys shall be paid into the Exche- 
quer, and no payments made therefrom but with the sanction of Parlia- 
ment. How this resolution will be carried out remains to be seen. 

Certain it is that the amount is no trifle, being, according to the return 
quoted before, (No. 98, Sess. 1848,) no less than 7,004,438, or more 
than one-eighth of the gross taxes paid to the State. The particulars, 
according to this return, are, 

Customs 1,973,547 

Excise . . . 1,593,621 

Stamps 385,207 

Taxes 478,070 

Post-office 1,141,112 

Crown Lands 825,866 

Small Branches of Hereditary 
Revenue . . 7,268 

Tetal amount of deductions by Revenue 
Departments from the gross receipts, 
not paid into the Exchequer . . 

Treasury 4,063 

Privy Council Office and Board 

of Trade 1,486 

Home Department 13,047 

Foreign Department 13,452 

Colonial Department 18,054 

India Board 24,000 

Admiralty and Naval 175,322 

Army and Military Department 122,718 

Ordnance Department 189,927 

Paymaster of Civil Services 32,030 

Mint Office 289 

Audit Office 1,104 

National Debt Office 64 

Exchequer Bill Office 29 

5,904,691 Privy Council (Ireland). . . 

Stationery Office 50,357 

Privy Seal Office 3..S36 

Signet Office 4,695 

Metropolitan Police and Police 

Courts 262,933 

Convict Hulk Establishment . . 254 
Auditor of Exchequer (Scotland) 1,791 
Paymaster Civil Services (Ire- 

Chief Secretary's Office (Ireland) 
Chief Secretary's Office (London) 


Board Charitable Donations and 

Bequests 45 

Board of Works (Ireland) 138,427 

Board of National Education 

(Ireland) 8,188 

Dublin Metropolitan Police .... 35,670 

Total Receipts by all Departments (ex- 
cept Revenue) from all sources except 
Parliamentary grants, or issues from 
the Exchequer 1,099,747 

Revenue Departments 5,904,691 

Total Annual Amount Expended, which 
never reached the Exchequer 7,004,438 

On a careful examination of the sources whence the public income is 
derived, the Association are astonished to find how completely the taxa- 
tion is laid on the trade and industry of the country. Contrasted with 
the accounts of the expenditure, it divides the community into two dis- 
tinct classes, one, those who pay ; the other, those who spend, the taxes. 
The former comprises the great mass of the population, all who labour 
and produce the wealth of the nation : the other, the favoured few, who, 
from accident of birth or connexions, are exempt from the necessity of 
toil ; and who seem, on that account (for no other reason can be dis- 
covered in the examination of these documents, but the fact that such is 
the exemption) to be relieved from the duty of contributing their fair and 
proportionate amount to the pecuniary requirements of the State. 

An examination of these sources will place this in a clear light. In 
the return before us they are classed under eight different heads, viz. : 

Gross Amount not paid 


into the Exchequer. 


Customs and Excise. 

.37,290,000 3,567,000 33,723,000 

Stamps 7,67o',000. 

Assessed and Land Taxes 4,475,000 . 

Property and Income Tax 5,544,000 . 


*85,000 7,291,000 


Crown Lands 
Other Ordinary Revenue, and other 
Money from China under Treaty of 
August 1842 


fifiS 000 

326 000 










36 . 

Now, if we separate the items under these different heads according 
as they bear on trade and industry, and on property, we shall find the 
result to be thus : 

On Trade On 

and Industry. Property. 

Customs 37,290,000 

Stamps : 

Deeds and other Instruments 1,962,000 654000 1,308,000 

Probate and Legacies 2,211,000 2,211,000 

Insurance, Marine . 150,000-. 1,206000 . 

ir Fire 1,056,000 j 

Bills of Exchasge and Bankers' Notes .... 671,000 671,000 

Newspapers and Advertisements 350,000 350,000 

StageCoaches 441,060 441,000 

Receipts 184,000 123,000 61,000 

Other Stamp Duties 651,000 217,000 434,000 

Land Taxes 1,166,000 -k , 4 4^5 QQQ 

Assessed ditto 3,309,000 j ' ' 

Property and Income Tax 5,544,000 2,271,000 3,273,000 

Post-office 1,964,000 

Crown Lands 

Other ordinary Revenue and other resources 

China Money 

47,398,000 9,551,000 

To this must be added the extra profit necessitated to traders, in 
consequence of the Customs and Excise Duties enhancing the . 
first cost of all articles, as mentioned before 9,324,000 

Making a total tax on Trade and Industry of 56,722,000 OnProperty9,5Sl,000 

In this calculation, the Association have taken to the account of 
trade and industry the whole of the probate and legacy duties, and in 
this they conceive themselves justified, so long as the propertied classes 
refuse to have the same duties extended to real property. On the other 
hand, they have given to property the whole of the assessed taxes, 
including the window duties, amounting to 1,626,000, some portion, at 
least, of which press on trade and industry ; to which account, also, they 
have, perhaps, given more than its due proportion of the deeds and other 
instruments and other stamp duties. But they are desirous of stating 
the case fairly, which they think they have done, erring, if at all, cer- 
tainly not in favour of their own view of the question. 

Under this aspect of the subject, the Association cannot help calling 
the attention of the public to the following extract from " Porter's Pro- 
gress of the Nation," and submitting to their serious and earnest consi- 
deration, whether, under such circumstances, any thing can be more 
injurious to the general prosperity of the country at large, than such a 
system of taxation. 

" The proportion of persons in the United Kingdom, who pass their time without applying to 
any gainful occupation, is quite inconsiderable. Of 5,812,276 males, twenty years of age and 
upwards, living at the time of the census of 1831, there was said to be engaged of some calling or 
profession 5,466,182, as under : 

In agriculture 3,470,111 

In trade and manufactures 1,888,768 

In labour not agriculture 698,588 

In domestic service 132,811 

As bankers, clergymen, professional 
men, &c 275,904 

Thus leaving unemployed only 346,094, or rather less than six per cent, of the whole. 

" Where so large a proportion of persons apply themselves to productive labour, with so many 
natural and acquired advantages as are offered in this country, the sum of human enjoyment, so 
far as the same can be said ta depend upon the possession of the necessaries, conveniences, and 
luxuries of life, must needs be very great, since the whole of what they produce beyond what is 


wanted to replace the capital expended in that production, must be either consumed by them, or 
added to the capital of the country, and ia this way will be made to increase the power of produc- 
tion in future years." Porter, pp. 530, 531. 

The most important view of this subject, however, "namely, the 
effect of such a system on the physical and social condition of the great 
hulk of the community, more especially on the industrious and labouring 
classes, remains to be considered, and will furnish the subject for the next 
part of this section. 



The Financial Reform Association proceed now to consider more in 
detail "The effect of our present System of Taxation, as especially illus- 
trated by the Customs and Excise Duties, on the physical condition of 
the great bulk of the community, more especially on the industrious and 
labouring classes." 

They adopt, as a text on this subject, the following remarks from 
Porter, on "Public Revenue and Expenditure," page 476: " IT HAS 


Worded as the above extract is, it becomes, in its plain meaning, 
rank nonsense; for where would be the use of calling upon the public to 
pay taxes, from which they have the power and the right to exempt them- 
selves? and where would be the wisdom or the success of the Finance 
Ministers in always yielding to this consideration? With the alteration, 
however, of one word, it is pregnant with meaning, and will open up to 
us the manner in which the defenceless, because unrepresented, though 
labouring and producing classes, have hitherto been oppressed. For the 
word public, substitute lawmakers) including all those who have a voice 
in the choice of their representatives ; and it contains a truth as impos- 
sible to deny, as to defend, the gross dishonesty it discloses. Read 
according to this wording, it implies that all who have had any voice in 
imposing the taxes have hitherto endeavoured to place them, so that they 
themselves may escape from the burden, and that this consideration has 
always met with the acquiescence and support of our Finance Ministers, 
who have accomplished it through the medium of indirect taxation. 
Now, as we know from experience that the Ministers have always raised 
since that period, (1797,) to which this extract originally had reference, 
yearly revenue ranging from 23,000,000 as in that year, to 58,000,000 
and upwards, as in the year ending 5th January, 1847, we are constrained 
to conjecture that there must have been a compulsory power of taxation 
somewhere ; and that though the voluntary system was here introduced 
in favour of those who thus displayed an '* impatience of taxation," 


(though not an ignorant impatience,) it was so blended with the compul- 
sory system, that those whom it embraced could not escape, but at the 
sacrifice of life ; or, in other words, that the Minister, in allowing the 
richer portion of the community the privilege of escaping taxation, was 
compelled to sacrifice, even to the death, a greater number of the poorer 
people. And in this conjecture we are borne out by the concluding 
sentence of this extract, " and which led," (a preference for indirect to 
direct taxation,) " during the progress of a long and expensive war, to 
the imposition of duties that weighed with destructive force on the springs 
of industry;" and we are confirmed by the fact that most of those duties, 
after a peace of nearly thirty-four years, still remain, and that their 
" destructive force on the springs of industry " are becoming every day 
more demonstrable, as numerous Parliamentary committees of inquiry 
indisputably prove, amongst which it may be sufficient, at present, to 
specify the committee and its report on our commercial relations with 

The Association do not use the strong expression " to sacrifice, 
even to the death, a greater number of the poorer people," without due 
consideration and ample justification, as will be apparent when the items 
of indirect taxation are specified and examined. Taking them from the 
" return" before quoted, of the " Public Income and Expenditure of the 
United Kingdom for the year ending the 5th of January, 1847, they are 
as follows, namely, 


1,219 535 

Bricks &c. . 

638 422 


. . . 5,949,151 
... . .g 3^6 0^8 

Currants and Raisins 

286 265 


5 112 0"5 


235 377 


5 084 650 

Post Horse Duties 


4 319 088 

Butter . 


4 050 418 

Candles and Tallow 



1 892 242 



1 133 672 



1 086 155 

Coals sea-borne 






798 814 




The first necessaiies of life indeed .the very essentials without 
which it cannot be maintained, are food and shelter, not to particularize 
fuel and clothing. And how are these affected by the above list of taxes? 
All are enhanced in price, and by it placed beyond the reach of millions 
bread, cheese, butter, sugar, currants, and raisins, in the way of food ; 
and as drinks tea, coffee, beer, wine. As regards shelter, the materials 
which furnish it escape not, as witness the tax on timber, bricks, &c. 
With which of these can the poor, can any man, dispense, without 
material want, inconsistent with the intention of the Almighty as exem- 
plified by His bountiful supplies to all creatures ? while to dispense with 
the use of all would be inevitable death, and amount to self-murder. Yet 
such is the alternative to the poor, if, like their richer brethren, they wish 
" to protect themselves by abstaining from the use of taxed commodities." 
Secondary to these, only from the fact that they are not essential to life, 
are tobacco, soap, paper, the taxes on which articles become, after those 
on food, the most objectionable that can be conceived to large classes of 

the community. To what, under such a crushing load of taxation, has 
the poor man to look for comfort and happiness ? Shelter, food, fuel, all 
taxed, all put beyond his reach, except the almost spontaneous produc- 
tions of the earth potatoes, water, and mud. On the two first he may, 
perhaps, hold together in physical existence his body and soul, and with 
the last build himself a miserable cabin ; but what the ultimate result of 
such a state of millions will be, let the present and recently past condition 
of Ireland answer. And yet to this state is the present system of taxa- 
tion hurrying us. 

These evils can only be removed by the present lavish expenditure 
being reduced, in conjunction with an entire change in the mode of rais- 
ing the necessary taxes. The interest on the debt must be provided for ; 
but the three great war establishments of army, navy, and ordnance may 
b3, and must be, cut down. If they are maintained on their present foot- 
ing, the people will know at what cost to themselves, depriving thousands, 
nay, millions, of shelter and food, the two essentials of life, to say nothing 
of the simplest comforts. If the ruling classes are determined to persist 
in such a course, they must expect to hear the question asked by those 
whom such a system crushes to the earth, " What is the benefit of such 
government to them ?" They might as well run all risks of foreign inva- 
sion and its consequences, terrible as they are, as to be thus pushed out 
of life, by taxes imposed against the occurrence of any such contingency. 
To them the one is remote and uncertain, while the other is sure and 
always present. True conservative policy points out the necessity of 
removing such sources of discontent, which, however, before they can be 
removed, must be known ; but the governing classes, placed as they are, 
so much above the suffering millions, with little sympathy with, and less 
knowledge of, their wretched state, are not likely to make the discovery, 
so that it becomes the imperative duty of an Association, such as this, to 
place it on record, and bring it pointedly under the consideration of all 
classes the represented, the representatives, the nobles, the executive, 
the Sovereign. 

The Association proposes, in the next part of this section, to examine 
more minutely every individual article contained in this list, with a view 
of illustrating more perfectly the effect of the system on the social condi- 
tion of the people. 


The Financial Reform Association, in the following remarks on the 
articles furnishing the subjects of taxation under the Customs and 
Excise, have confined themselves chiefly, if not entirely, to their effect 
on the social condition of the people. They pass by altogether, as 
foreign to their purpose, the question of differential or protective duties, 
taking thir stand on the broad principle, that ALL ARTICLES WHICH CON- 

With an increasing population at the rate of a thousand per day, 
c 2 


profitable employment must be found, so as to render the population self- 
supporting, or at no very distant period the poor law will become the 
mea'ns of confiscating the property of the wealthy, to the support of the 
poor, in the shape of legal almsgiving. There are but two alternatives : 
profitable employment and a self-supporting people, with all the energy 
and independence which such a population give to a nation ; or idleness 
and want, trenching upon, and ultimately absorbing the property of others, 
till the end be anarchy, if not violent and bloody revolution, out of 
which shall arise a new order of things. 

Our present system of taxation violates both these great principles, 
as will be more apparent in a separate but short notice of each article. 


AMOUNT OF DUTY Foreign ... .1,207,392 

Rum 1,219,535 

British 5,949,151 

Amount of Tax for the year, 5th Jan., 1847. .8,376,078 

This tax is often attempted to be justified on the ground of pro- 
tecting the morals of the people. But putting aside the impossibility of 
making people moral by act of Parliament, and saying nothing of the 
questionable morality of deriving so large a sum from a source admitted 
by such an argument to be immoral, does not the enormous revenue 
yielded by the tax prove it to be ineffectual in suppressing consumption. 
The history of these duties proves beyond doubt that taxation is not the 
means to combat with habits of intemperance. Such habits are not the 
effect of cheap spirits, but of a low tone of morality, and it must be 
education and not the Excise that will put a stop to such evils. A refe- 
rence to " Porter's Progress of the Nation," under the section of Moral 
Progress, chapter iii., will show that, in 1736, the habits of intoxication 
had reached such a point as to occasion continual debates in Parliament, 
and to call for very stringent measures. It was no uncommon practice in 
those days for publicans to paint over their doors a notice like the follow- 
ing : " You may here get drunk for a penny, dead drunk for twopence, 
and have clean straw for nothing." The result was, that the Legis- 
lature, thinking the cheapness of the liquor caused the abuse, imposed a 
duty of 20s. per gallon on the spirits, and altogether prohibited their sale 
by retail. The effect of this proceeding was " riot and violence," " the 
clandestine sale of gin," filling " the prisons with offenders unable to pay 
the penalty," so that within less than two years " 12,000 people had 
been convicted under the act within the bills of mortality, of whom 5000 
had been sentenced to pay each a penalty of 100, arid 3000 people had 
paid 10 each, to excuse their being sent to bridewell. It was given in 
evidence before a committee of the House of Commons, in 1743, that 
the quantity of spirits made for consumption in 

England and Wales was 1733 10,500,000 gallons 

1734 13,500,000 

1740.,, 15,250,000 

1741 17,000,000 

1742 19,000,000 


" These quantities were consumed by a population not exceeding six 
millions, giving three gallons for each individual, in 1742. One century 
later, and we find a population, increased to sixteen millions, consuming 
8,166,985 gallons in the year, or half-a-gallon per head, showing a 
diminished consumption of more than five-sixths." In 17-42 the tax on 
British-made spirits was 20s. ; in 1842, 7s. lOd. per gallon ; clearly 
demonstrating that the tax is no bar to habits of intemperance. 

A more effectual mode of counteracting such a tendency would be, to 
untax altogether such articles as tea, coffee, and sugar. Porter says, at 
page 562, "If, by reason of the cheapness of provisions, the wages of 
the labourer afford means for indulgence, sugar, tea, and coffee are the 
articles to which he earliest has recourse, and his family partake in the 
sober gratification, On the other hand, it will often happen that when 
the power of buying these is not enjoyed, the small sum that can still be 
paid after the purchase of his loaf, is bestowed in procuring that stimula- 
ting draught which is then more than ever desired, and the man is driven 
from his cottage to the public-house. We may thus reconcile the apparent 
anomaly which has been so often remarked, that the Excise revenue main- 
tains its level during even lengthened periods of distress." 

The tax, however, interferes with a very important home manu- 
facture, and, as such, is a direct tax on native industry, limiting the 
employment of the people ; and, to the extent in which it does this, it is 
responsible for all the evils which follow therefrom. 

To the duty on foreign spirits, originally imposed as A WAR DUTY, 
and continued ever since, till 1846, when it was reduced to 15s., must, 
however, be attributed the greatest evils, in demoralizing the lower 
classes of the people. It is this which created and has sustained the 
trade of the smuggler, ruining the honest trader, filling the gaols with 
criminals, (too often guilty of the deepest crimes, not even excepting 
murder,) increasing borough and county rates, adding to the expenses 
of collection by rendering necessary the preventive service, and proving 
itself a prolific source of social evils of the darkest dye. 

AMOUNT OF TAX 5,112,005. 

This article is the very opposite of the last; and on what principle, 
we ask, is it taxed? It is the very antidote of intoxication, the promoter 
of domestic and orderly habits, the solace and comfort of the poorer 
classes of our female population, the stimulant of literary labours, and 
the great medium of exchange in the commerce of this country and China. 
This tax was raised in 1811 to 96 per cent., as a WAR TAX, and now, 
owing to the great decrease which has taken place in the bonded, or short 
price of Tea, it averages no less than 225 per cent., notwithstanding that 
the price to the public, duty paid, is less by 50 per cent, than at that 
period. Thus, though a WAR TAX, it is not only continued after a period 
of thirty-four years' peace, but increased by one hundred and twenty-five 
per cent. And this is but an example of what will be the fate of all 
taxes, so long as the people sanction the present lavish expenditure of 
the Government, and do not demand, in earnest, reduced taxation. 

The average cost of tea may be stated at present to be about Is. per 

pound. Under the present tax, this article cannot go from the importer 
to the consumer (that is, from the first hands to the chandler's shop, 
where it may be retailed out, and as to the poorer classes most likely is 
there retailed out) under FOUR SHILLINGS PER POUND, thus, 

Cost of Tea Is. Od. 

Add profit, 25 per cent Os. 3d. 

Duty on ditto 2s. 2|d. 

And profit on ditto, 25 per cent. Os. 6|;d. 

4s. Od. 

Or, in other words, out of every 3d. that a poor man, or washer- 
woman, or the still worse off sempstress, spends in tea, 2d. out of every 
3d. goes in the shape of tax. It is within the knowledge of parties 
in Liverpool that, in January last, a purchase of tea was made in that 
market for a poor-law union in Ireland, the gross invoice amount of 
which was 236. 12s. 9d., out of which no less a sum than 208. 5s. lid. 
was paid for duty ; and, in March last, a further purchase was made 
for a similar purpose, amounting to 265. 4s., out of which 238 was 
paid to the Government in the shape of tax. Need any thing more be 
said to illustrate this gross injustice ? 

Its effect on our commerce, however, is worse it is destructive. Mr. 
Robert Gardner, a large manufacturer, at Manchester, and shipper of his 
produce to China, says, in his evidence before the Select Committee of the 
House of Commons, in 1847, " in consequence, the entire trade lias been 
most disastrous." " It has been a most ruinous trade." " A piece of shirt- 
ing, the cost of which, in Manchester, is 9s. 6d. to 11s., according to the 
quality, will purchase 12 Ibs. of the average quality of tea. The Chinese 
levy a duty upon that piece of shirting of 7fd., and we levy upon the 
tea which we receive in exchange for it 26s. 3d. ! ! ! " " Upon yarn they 
levy a duty of nearly five-eighths of a penny per Ib. ; 12 Ibs- of average 
quality of yarn will more than pay for 12 Ibs. of average quality of tea ! ! ! " 
Considering that tea is taken altogether and entirely in barter for our own 
manufactures, how does this cramp the employment, and, consequently, 
affect the social condition of work people ? In a pamphlet issued some 
few years ago on this duty, it is said, " The extent of such employment, 
immediately, to the manufacturing population of Manchester, Leeds, 
Sheffield, Birmingham, and Staffordshire, and the scarcely less direct 
employment of all engaged in shipbuilding, and all the variety of handi- 
crafts put in requisition by demand for any large amount of additional 
shipping, and the still less direct, though not less sure or less important 
employment afforded to railroads, canals, and all the labourers employed 
thereon, in the transit of the goods to the port of shipment, and to the 
brokers and commission agents whom it there employs, together with the 
capital requisite for these purposes, cannot easily be estimated." The 
Select Committee, in their report to the House, say, " It is only through 
the duty (a duty on the average qualities of about 200 per cent., and on 
the worst qualities of 350 per cent.) that any such reduction to the con- 
sumer can be effected, as to stimulate consumption in any sensible 
degree ; and such reduction thus becomes essential to a healthy and 
extended trade." Again : " It is also desirable in itself as promoting the 
increased consumption of a beverage wholesome and agreeable to every 

class of our population, and one which is increasingly desired as a substi- 
tute for intoxicating liquors, and that it would be no more than is due to 
the Chinese, who tax our products so lightly while we burthen theirs so 
heavily." And again : " As most desirable in itself with a view to the 
comforts and the social habits of the people." 

AMOUNT OF TAX... 5,084,650 

This tax presses particularly on the poor, and more especially on 
the hardest working labourers. Its repeal has often been sought, under 
the impression that it was paid by the producers, and not as, in fact, by 
the consumers. The producers being the renters of land, it is probable 
that, had it been proved to have fallen on them, it might have been 
repealed, with the hope of the rents of barley-growing land being thereby 
increased ; but, when it was satisfactorily proved to fall on the consumers, 
the demand for its repeal ceased, in the fear, no doubt, that any substitute 
for it (and one must have been found) would have been even more dis- 
tasteful to landlords. The Commissioners of Excise Inquiry, in their 
report, say, " The repeal of it would produce scarcely any other effect 
than that of raising the price of barley, and affording to farmers the means 
of paying higher rent for barley land." If the farmer, out of his increased 
price for barley, could afford to pay a higher price for land, it is a legiti- 
mate benefit which the landlord has a right to expect ; but, as the barley 
would not be raised in price beyond what the public could afford and were 
willing to give, and who, it cannot be supposed, would give up to the 
farmer the whole benefit of the repeal, any more than they would expect 
to keep all the benefit to themselves, its repeal would have benefited all 
parties, the consumers of beer, the producers of malt, and the owners of 
the land, which, in the opinion of the Association, would have been a 
very great recommendation in its favour. The greatest objection, how- 
ever, is the manner in which it interferes with and restricts an important 
branch of home manufacture, not only preventing any improvement in 
the making of malt, but actually creating impediments at times and 
seasons of the year to making it at all. It lessens, likewise, to an in- 
calculable extent, the employment of the people, more especially in 
agricultural districts. 

AMOUNT OF DUTY 4,319,088. 

It was given in evidence, before the Select Committee on the tobacco 
trade in 1844, that "nine-tenths of the tobacco is consumed by the 
working classes." This tax, therefore, presses most heavily upon 
them. The beneficial or injurious effects of the use of this article is 
quite a matter of opinion, upon which, no doubt, men will remain divided ; 
but, so long as an entire class of our population adopts its use, to the 
extent of nine-tenths of a consumption yielding a yearly revenue of 
upwards of 4,300,000, independently of the quantity consumed that is 
never charged with duty, it is but reasonable to conclude that to them it 
is an article of indispensable necessity, or a greatly coveted luxury ; in 


either of which cases the present duty, being upwards of 900 per cent., is 
beyond all defence. But when the amount of this duty is clearly proved 
to be the cause of enormous sumggling and all its frightful consequences, 
as any one may be convinced by consulting the evidence given before 
the above-mentioned Parliamentary Committee, the tax is not only placed 
beyond all defence, but becomes in itself absolutely criminal, affording 
a memorable but melancholy illustration of the evil effects of our present 
system of taxation on the social condition of the people. 


AMOUNT OF TAX 4,050,418. 

This tax has recently been the subject of so much discussion that it 
may be passed by with a very brief notice. The Association consider it 
to be, in any way or proportion, a most unfit subject of taxation, as being 
in the present state of society, to all classes, an absolutely necessary 
article of food. The lax at present upon it, is equal to about 10s. in 
every 20s. 

AMOUNT OF DUTY 1,892,242. 

Under this article the Association quote the following from Porter, 
page 570 : " The extent to which the people of this country are accus- 
tomed to the use of wine cannot be considered commensurate with their 
general power to obtain the conveniences of life. The consumption was, 
in former times, much greater in proportion to the population than it has 
been of late years. In 1700 the average annual consumption of each 
individual in England and Wales amounted to a very small fraction below 
an imperial gallon, while at present it scarcely exceeds one-fourth of that 
quantity. There can be but one cause assigned for this change exces- 
sive duties. In France, where wine may be had in almost every part of 
the kingdom at a low price, and where, except a trifling "octroi," levied 
in the towns, the produce of the vineyard is nearly duty free, the average 
annual consumption is equal to rather more than 19 gallons by each 
individual, or more than 70 times the consumption of the United King- 
dom. One effect of our high duties has been to confine importation to 
the finer kinds of wine, which are consequently within the reach of only 
the easy classes ; to the working man wine is altogether denied. There 
is a great deal of excellent wine made in Province and Languedoc, better 
adapted to the English taste generally than the finest wines of Medoc, 
and which could be sold with a good profit to the importer for less than 
sixpence per bottle, independent of duty." 

AMOUNT OF TAX 1,133,672. 

This is an impost on a most important raw material, especial for ship- 
building and house-building purposes ; in the one case, increasing the cost 
of the dwellings of all classes, of the poor especially ; and in the other, 
adding to our difficulty in competing with foreigners in trade. In both 
instances it affects injuriously the employment of the lower classes, and 
indirectly as well as directly their social condition. 


AMOUNT OF DUTY 1,086,155 

These licenses become under an income tax, an addition to that 
burthen, on the traders compelled to take them out, and being particular 
in their application are consequently unjust. Nor, can they be defended, 
as when formerly imposed, as being generally necessary to the protection 
of Excise revenue, the system of surveys and permits having been nearly, 
in all cases, abolished. The duty on auctions has been entirely repealed, 
and yet the license of auctioneers has been raised from 6 to 10 per 

This impost mulcts the traders subject to it, of an additional income 
tax amounting in all to 1,086,155. 

AMOUNT OF DUTY 965,836. 

The duty on hard soap is ijd. per lb., enhancing its cost to the 
public by nearly 2d. per lb. Without this impost good soap could be 
retailed for 3d. per lb. The duty on soft soap is Id. per lb. 

The objections stated to a tax as affecting the manufacture of malt 
apply as forcibly, if not more so, to this article. It ties the manufacturer 
down to certain rules and processes, preventing the possibility of his 
availing himself of recent scientific and chemical discoveries, and has, 
consequently, retarded all improvements in its manufacture. The tax 
has also given rise to much contraband trade, which has so injured the 
upright and honest manufacturer as to drive many from the occupation ; 
which will, no doubt, account, in some measure, if not altogether, for the 
fact mentioned by Porter, viz., " The progressive decrease in the number 
of licensed makers, until they are now little more than one-half as many 
as in 1801." 

How this must interfere with a most desirable employment to num- 
bers of our present unemployed population the Association need not point 
out, being so self-evident. Porter says at page 580, " During all the 
time that an Excise duty was levied upon candles, it may be said that 
there was no improvement in their quality ; and it is probable that had 
the duty not been repealed the regulations enforced by the revenue officers 
would have continued to prevent any such improvements. No sooner, 
however, were the manufacturers relieved from the restraints thus imposed, 
than their ingenuity was set to work, and each year that has since elapsed, 
has produced one or more inventions or combinations, whereby the essential 
good qualities of candles have been increased, and their cost, relatively to 
their value in use, diminished." 

The moral value of cleanliness, to which soap is an indispensable 
requisite, has passed into a proverb, and a tax upon it becomes, there- 
fore, injurious to the health and morals of all classes, especially of the 
labouring portion, besides a great impediment to the sanatory advance- 
ment of the people, which object has lately received so much of the 
attention and encouragement of the Legislature. With these enactments 
and recommendations, a tax on soap is at direct variance. 


AMOUNT OF DUTY 792,814, 

This duty was first imposed in 1711, by the Act 10 Anne, c. 19, 
under "the necessity of raising large sums of money to carry on the war?' 
and, as observed by Porter, " surely it required a strong case of neces- 
sity to justify the imposition of a tax -which tended so directly to impede 
the progress of knowledge among the people." The injurious effects of 
high duties on books may further be seen by referring to his work, at 
pages 578 and 687. Indeed, the whole of the chapter of which the 
latter reference forms a part, may be profitably perused by all who are 
desirous of knowing the evil effects which high duties entail on the social 
condition of the community generally. 

This tax is also, like that on soap and malt, injurious to an impor- 
tant branch of home manufacture, in preventing improvements in quality, 
and economy of production, as well as in materially lessening the field 
of profitable employment to our at present unoccupied or starving 


AMOUNT OF DUTY 756,838. 

Many of the observations made on tea will apply to this also, which 
being an article of food, ought, under no considerations, to be taxed. 
The good social effects of former reductions of duty on coffee are forcibly 
illustrated in the chapter of Porter before alluded to, page 686. 

AMOUNT OF DUTY 723,600. 

At present STILL TAXED ; its almost entire repeal is, however, provided 
for, and with it should go, also, ALL DUTIES ON FOOD. 

AMOUNT OF DUTY 638,422. 

A tax on shelter, especially on that of the poor, as also on native 
industry of the rudest and most unskilled sort. 


AMOUNT OF TAX 470,263. 

Articles of food, and, therefore, ought not to be taxed, 


AMOUNT OP DUTY 286,265. 

A tax on the beverage of the poorest and hardest worked portion of 
the community, and, therefore, ought to be repealed. It is, however, as 
in the case of the malt duty, injurious also to the owners and occupiers 
of certain lands, and, in consequence, to agricultural labourers. 

AMOUNT OF Tax 235,377. 

Being manufactured silks, this is more a tax on luxury and wealth, 
and while needful, less objectionable than any other in this tariff. 



AMOUNT OF TAX 179,832. 

Under the altered circumstances brought about by railways, and as 
interfering much with several branches of industry, as well as with the 
comforts and convenience of all classes, a most impolitic and objectionable 


AMOUNT OF DUTY 136,543. 

Being an article of food, is unfit for taxation. Besides, it seems a 
mockery to untax bread, and continue it on butter. The present duty is 
10s. per cwt. and 5 per cent. 


AMOUNT OF TAX 89,888. 

This applies, it is presumed, chiefly, if not entirely, to the last article, 
and as such, being on a raw material of manufacture, ought to be abolished. 
The same objections will apply to this as to the duty on soap. 


AMOUNT OF TAX 88,289. 

An article of food, and, therefore, unfit for taxation. The same 
mockery exists here as in the tax on butter. The present duty is 5s. per 
cwt. and 5 per cent. 


Are repealed, though they appear to a small amount in this return. 

AMOUNT OF TAX 845,706. 

As they are given without specification, so they must be dismissed 
without comment 

And these are the sources whence our sinecurists are not ashamed 
to draw their unearned pensions. The results of the labour, toil, and 
drudgery of the working man, it may be, at the expense of the 
life of some dear to him, are transferred to the luxurious and the idle. 
It is from sources such as these that the trade of blood and of murder 
is to be supported; that the three departments of Army, Navy, and 
Ordnance, which furnish their supplies for this horrid traffic, are to be 
maintained ; and that in the scale of such inhuman wickedness, the priva- 
tions, the sacrifices, the perishing from want, of thousands and millions of 
our fellow-men, subjects and Christians, are to weigh for nothing ; but all, 
all that is sacred to every man by association and affection, and, as such, 
ought first to be protected by every Government as the greatest good of 
society, is to be given up. No ! The excuse of war will serve no longer. 
War must give place to industry. The advent of PEACE is upon us the 
time is come, when " the sword shall be beaten into ploughshares and the 
spear into pruning hooks." 

Hargreave's Buildings, Liverpool, November, 1848. 


The Financial Reform Association was instituted in Liverpool, on 
the 20th of April, 1848, for the following 


1st. To use all lawful and constitutional means of inducing the most rigid eco- 
nomy in the expenditure of the Government, consistent with due efficiency in the 
several departments in the public service. 

2nd. To advocate the adoption of a simple and equitable system of direct taxation, 
fairly levied upon property and income, in lieu of the present unequal, complicated, 
and expensively collected duties upon commodities. 

Political partisanship is distinctly disowned, the Association being composed of 
men of all political parties. 


TERMS OF MEMBERSHIP Five Shillings per annum for the year 
ending 19th April, 1849; and a Subscription of Ten Shillings and 
upwards will entitle Members to receive all the publications of the 

The publications issued up to November 13th, 1848, are, Reports 
of the Public Meetings of the Association, and Tracts Nos. I, II, and III. 

No. I treats of the CIVIL LIST, of the augmentation of National 
Burdens since George I ; of her Majesty's Privy Purse, Household 
Salaries, Household Tradesmen's Bills, Bounties, and Charities ; and 
also of the Departments of the Lord Chamberlain, the Lord Steward, 
the Master of the Horse, the Mistress of the Robes, and of all those 
idlers whom ages of custom have permitted to be fixed on the Royal 
establishment, eating up her Majesty's Royal income, and leading the 
public to believe that Royalty is more costly than it really is. 

No. II treats of the PENSION LIST. 

No. Ill of TAXATION : its Amount and Sources ; its Effect on the 
Physical Condition of the People ; and on the Trade of the Country. 

N.B. Public Meetings are held on the third Wednesday of every 
month ; the Council meets every Monday and Thursday ; and the Secre- 
tary attends the Office daily. Sections of the Tracts, in printed slips, 
are forwarded once a week to nearly every newspaper in the Kingdom. 

Post-office orders to be made payable to MALACHI DONOHUE, Ilar- 
greave's-buildings, Liverpool. 

LONDON: Published by GEORGE VICKEBS, Holywell-street, Strand; CHARLES GILPIN, 5, Bishops- 
gate-street; JAMES PATTIE, 110, Shoe-lane; JOHN CLEAVE, 1, Shoe-lane; and H. BINKS, 85, 
GILPIN, Dame-street ; LIVERPOOL, SMITH, ROGEBSON, & Co. ; J. SHEPHEBD, Scotland-road ; 
W. M. YOUNG ; by the ASSOCIATION, Hargreave's-buildings ; and all Booksellers. 



No, 4, 



THE FINANCIAL REFORM ASSOCIATION, in their scrutiny of the public expen- 
diture, cannot deal with the Army, Ordnance, Commissariat, Navy, or Colonies 
separately, although each has a distinct head, and come singly before Parlia- 
ment for its supply of money : they are, as will be immediately seen, inseparably 
related ; indeed, if all their alliances were traced, it would become necessary to 
associate other branches of public service and expenditure with them, such as 
the Woods and Forests, which are maintained at a great public loss, under the 
delusion that they produce timber for the ship-building of the navy. But into 
those subjects of secondary relationship the Association will not now enter ; they 
confine themselves to those branches of expenditure which form the component 
parts of the great institution of physical force. 

In the army estimates of the current year, beginning 1st April, 1848, and 
ending 31st March, 1849, the sum of 4,780,905 is declared to be required for 
the charge of the land forces. We are instructed to deduct from this the sum of 
809,783 for five regiments of cavalry and nineteen regiments of infantry, 
serving in the East Indies, the charge for which is defrayed by the East India 
Company. Also we are instructed to deduct the expenses of the East India 
depots at Maidstone and Chatham ; and also to deduct the sum of 134,242, 
which is a fund arising from other sources (hereafter specified) than the taxes 
of the current year, and available for the army expenditure. After which there 
stands before us the sum which has been voted by Parliament for the charge of 
her Majesty's land forces at home and abroad, exclusive of India, namely, 

But this vote is not what it professes to be, a sum sufficient to defray the 
charge of the land forces. Those forces are set down in the estimates as 113,847 
men, exclusive of 24,922 paid by the East India Company, making in all 
1 38,769 officers, non-commissioned officers, rank and file. But to that number 
we must add the force authorized to be maintained by the Ordnance Estimates, 
the Royal Engineers, Sappers and Miners, Royal Artillery, Royal Horse 
Artillery ; the Field Train, and the Ordnance Medical Department ; in all 
14,294 officers, non-commissioned officers, rank and file. 

And again, in the Navy Estimates, while 5,500 Royal Marines are voted for 
service afloat, 8,000 are voted for service on shore, where they are quartered in 
barracks, and their duty is, in every respect, the same as that of the infantry of 
the land force. To these are to be added the Royal Marine Artillery, also cm- 
ployed on shore. 

There is also the Commissariat Corps employed alike by the army and the 
ordnance, and frequently in the half military, half civil service of the colonies, 
the number of whose heads or hands is not easily ascertained, but whose expense 
in the current year is 571,309 9s. 6d. 

Again, in the Army Estimates there is the sum of 313,486 4s. 4d. charged 
for clothing the land forces ; but on examination this is found not to include 

great coats, though it includes 400 for marking the great coats with white 
paint. It is upon the Ordnance Estimates those great coats are charged, as, 
also, all the bedding, barrack furniture, and barrack accommodation of the 

The Ordnance is also charged with the expense of manufacturing arms, ac- 
coutrements, ammunition, and a considerable part of the commissariat and 
medical staff, but not all. The Navy Estimates in like manner, are charged 
with the expenses of the troop-ships in which the land forces are conveyed from 
from home to foreign stations, or from colony to colony. 

Again, the estimates for colonial expenditure, include governors, who are 
paid as such, and who also receive pay according to their rank in the army ; 
who, besides having an establishment of secretaries, assistants, clerks, and other 
servants allowed them, by the vote for Colonial expenses, have the same secre- 
taries, clerks, and servants, or another set, or partly another set, paid out of the 
Army Estimates, under the head of " Foreign Staff," while again, that foreign 
staff, the military secretaries, aides-de-camp, &c., are paid twice, first, as 
regimental officers, second, as staff; and some of them a third time, as colonial 
public servants. 

In like manner the medical staff, and most of the storekeeping and garrison 
staff in the colonies, and occasionally at home, are charged on the Army and on 
the Ordnance Estimates ; or, when this is not the case, two sets, and, at times, 
three sets, of medical, storekeeping, garrison-keeping, book-keeping, and work- 
ing staff, are retained and paid, where one set is sufficient for the duty required. 

It is for these and similar reasons that the Financial Reform Association 
have classed the Army, Ordnance, Commissariat, Navy, and Colonies together. 
They beseech the patient attention of the public while they go through these 
multifarious and complicated items of public expenditure. They begin with the 
pay of the army ; they will end with the military and commercial statistics of 
the colonies, showing what taxes are absorbed by, and what commercial advan- 
tages are gained from, our military colonial system. 


826 Cavalry officers 140,834 2 6 

5,169 Infantry officers 706,090 14 5 

1,097 Cavalry non-commissioned officers 31,75618 

8,865 Infantry non-commissioned officers 234,980 18 3 

10,420 Cavalry rank and file 174,710 13 4 

112,392 Infantry rank and file 1,730,366 211 

3,018,739 9 5 

Deduct a proportion of the pay of men wanting to complete 35,000 
The amount which will not be issued for men in confinement 33,000 
The amount of pay forfeited by men under sentence of court 

martial ,. 2,500 

Total deductions 70,500 

Net pay of officers, non-commissioned officers, and rank and file 2,948,239 9 5 

Add to which additional pav for length of service 44,000 

Goodconduct pay ; , 52,100 16 5 

Beer-money : allowance to troops in the United Kingdom in lieu of 

smallbeer 99,000 

Allowance to commanding officers . 5,14610 

Allowance to acting staff officers and non-commissioned officers of 

depots, revenue battalions, and detachments of the line S,000 

Pay of officers supernumerary to the three Regiments of Foot Guards, 
and compensation to officers of Horse Guards for reduction of pay 

of their present rank 2,724 

Military labourers : pay of, in the West Indies, Africa, and the Mau- 
ritius ! 4,000 

Subsistence of men in confinement in civil gaols and barrack cells .... 8,500 
Allowance to the three Regiments of Household Cavalry for paymas- 
ter's clerks, in addition to regimental pay 315 


Allowance to the acting paymasters of three West India Regiments, s. d. 

in addition to their pay 611 7 6 

Allowance to ditto in St. Helena Regiment 109 10 

Allowance to ditto in the Ceylon Regiment at Hong-Kong 196 

Allowance to officers acting as adjutants in Colonial corps, in addition 

to regimental pay 600 

Allowances to quarter-masters of the Foot Guards for making up 

Accounts 140 

Allowances to paymasters of regiments abroad, whilst absent at home 

on sick leave (two at 5s. per day each) 182 10 

Totalpay,&c 3,173,865 3 4 


Non-effective allowances to field-officers, 5,758 ; contingent allowances 
to captains, 47,254 16s, 4d. ; to captains of Rifle corps, 4,882 10s. ; 
to Foot Guards, in lieu of stock purse fund for recruiting and hos- 
pital expenditure, 9,257 lla. 6d. ; to officers of the Cape corps, for 
providing horses, 749 3s. 4d. ; to riding masters, 3,266 2s. ; allow- 
ances for farriery, 10,189 lls. 8d. ; to the regiments at Hong-Kong, 
8,280. Total annual allowances 89,637 H 10 


Agencies for regiments, 29,764 14s. 3d. ; allowance to agents for 
postage and stationery, 1,200 ; allowance to agents of Foot Guards 
for keeping and correcting the records of soldiers' services, and for 
recording proceedings on courts martial, 118; salary, &c., of general 
agents (see Recruiting). Total for agency 31,082 14 3 


Allowances to colonels for providing clothing, 305,642 15s. 6d. ; special 
allowance to the colonel of the Grenadier Guards, in lieu of profits 
from clothing the regiment, 1,093 8s. lOd. ; allowances to colonels 
for providing clothing for augmentation, 3,500; allowances to 
colonels for providing clothing for supernumeraries, 3,000 ; allow- 
ances to certain cavalry regiments to cover deficiencies in the 
allowances for providing clothing, 1,850; cost of patterns, marking 
great coats, &c., 400. Total for clothing 315,486 4 4 

This department of the army expenditure cannot be passed over by the 
Financial Reform Association without remark. The colonels by whom the 
clothing is provided are, general officers, who obtain the head colonelcies of 
regiments to provide the clothing as a matter of trade and profit ; they are, in 
the most literal sense of the expression, dealers in clothes. When a regiment 
goes abroad, becomes sickly, and is thinned by death, the clothing colonel to 
whom it belongs, and who remains at home, pockets the money not required for 
dead or sick men as his own emolument. It is said to be a matter of consider- 
able interest to the clothing colonel of a regiment to know, when it is ordered 
abroad, whether it be going to a station where men live well or die fast. In 
cases where regiments seldom go abroad, the allowances are more liberal, to 
make up for loss of profit on deficient numbers. Also in cases where the clothing 
must be of good quality, special allowances are made for absence of the profits 
arising from the clothing of inferior quality. The clothing colonel of the Grena- 
dier Guards, the Duke of Wellington, has 1,093 allowed to provide superior 
clothing. This is in addition to his pay or profits for furnishing the Rifle 
Brigade with clothes. Both sources of income are in addition to 16 8s. 9d. 
per day, as Commander-in-Chief ; in addition to 750 per annum for forage for 
his horses. And all these sums are in addition to 2 lls. lid. per day an 
Governor of the Tower of London, which is an office with no duty, and as Lord 
Warden of the Cinque Ports, and Elder Brother of the Trinity House. 

It is also necessary to remark, that the clothes provided by the colonel are 
only a part of what the soldier wears. All linen, flannels, hosiery, shoes, forage 
caps, stocks, brushes, combs, and small articles, besides at least one pair of cloth 
overalls for dragoons, and, occasionally, trousers for infantry, are provided by 
the quarter-master, or his chief, the clothing colonel, and paid for out of the 

soldier's pay, by daily stoppages. The profits accruing from these regimental 
clothes shops afford an inducement to the heads of departments to be continually 
devising changes in the style of dress, of under-clothing, of boots, of shoes, and 
the other necessaries, so that the men are obliged to purchase new articles, and 
submit to stoppages in payment of them, while the articles set aside and declared 
to be unregimental, are yet in good condition in many cases not half worn. 

The third and fourth items of the clothing expenditure, 3,500 and 3,000, 
provide for cases where the clothing colonel is likely to be out of pocket ; and 
the fifth item of 1,850 is to cover the extra expenses of scarlet trousers for the 
llth Hussars, and the conceits of one or two other fancy regiments. 

The next department of the army expenditure is 


First we have " Allowances in aid of regimental messes, 19,000." 
The private soldier provides all his extra clothing and messes himself 
out of Is. Id. per day. But besides the many table allowances, field 
allowances, &c., which we shall hereafter meet, here is a round sum 
of 19,000 in aid of the officers' regimental messes. Next we have 
' Table allowance for officers on guard at St. James's and Dublin 
Castle, 5,004 5s. 8d." The soldiers who mount those guards carry 
their rations with them, or have them carried from the barracks in 
their mess-tins. It is presumed that the officers on guard, who are 
always young subalterns, having something to learn, would not 
take any harm if they had their dinners cut at the club, and sent to 
them as dinner is sent to other soldiers ; at all events, they cannot 
be allowed to dine on guard at the public expense. The next item 
in the estimates for the current year is "Special and temporary 
personal allowances to officers at St. Helena, on account of the high 
prices of provisions, 1,000." Total for provisions 25,004 5 8 

Thus it is expressed in the Army Estimates ; but we shall see many other 
large sums called " table allowances" while examining the military governor* 
ships in the colonies, 


In continuing their analysis of the Military and Naval armaments, the Finan- 
cial Reform Association regret to discover that the sums of money voted for the 
effective service do not cover the actual cost of the military and naval establish- 
ments by several millions sterling. The sum voted for the effective service of 
the army is 3,836,880, but the whole of the army estimate is 6,318,686. The 
first of these sums is allotted to the pay, clothing, and recruiting of the army, as 
stated in the previous section ; and for other allowances not detailed iiTthat 
section. Then there is required for the pay of staff officers a sum of 168,287. 
Next we pay for the Public departments, which include the offices of the Com- 
mander-in-Chief, of the Adjutant-General, of the Quarter-master-General, and 
the Secretary at War, 96,591. Next we pay for the Royal Military Asylum 
at Chelsea, and the Hibernian School at Dublin, for the training of children to 
the army, 19,161. Next we pay volunteer corps 80,309. Next we give in 
rewards for military service, 15,507 ; but those rewards do not include pen- 
sions nor half-pay. Then we provide, as the army pay of 172 general officers, 
76,000 ; also the full pay of 306 retired officers, 57,000 ; following which we 
provide the half-pay and military allowances of 3,546 officers, 406,000 ; and 
half-pay to 392 foreign officers, 47,386. As widows' pensions we give the 
sum of 129,531 ; and as compassionate allowances, 98,000. For in-pensioners 
of Chelsea Hospital, we provide (exclusive of other funds) 26,774 ; and to 
68,178 out-pensioners, we pay 1,223,810 ; and for superannuation allowances, 
37,500 ; making a total for effective and non-effective land forces, as set forth 
in the Army Estimates, 6,318,686. 

But we are not done with the expenses of the army when we have provided 

for tlie Army Estimates. We have to provide for the Ordnance, in which 
there arc nine branches of service, as follows : 

Pav per An. 
1. Pay allowances, and contin- s. d. 
gencies of Ordnance military 
corps 716,254 

Pay per An. 
9. Wages to Artificers, &c., em- s. d. 
ployed in her Majesty's esta- 

2. Commissariat and barrack 
supplies for her Majesty's 
forces, sTT.t. coats for the armr, 
clothing jur colonial corps, &c. 316,031 
3, Ordnance-office 95564 

10. Naval stores, &c., for the 
building and repair of ships ..1,511,671 
11. New works, improvements, 
and repairs in the yards 688,601 
12. Medicine and medical 
stores 29,000 

4. Establishments in the United 

5. Wages of artificers and la- 
bourers in the United King- 

14. Half-pay to the ollicers of the 
Navy and Royal Marine 729,740 

6. Ordnance stores for land and 

15. Military pensions and allow- 
ances 510,288 

7. Works, buildings, and repairs 737,357 

16. Civil pensions and allow- 
ances i55,044 

9. Non-effeetive services, mill- 

17. Army and Ordnance depart- 
ments (convejaucu of troops) 217,500 
18. Home Department (including 
convict service) 53,950 
19. Post-office Department (con- 

Total 3,115218 

Add to which the Army expendi- 
ture, 6,318,686, and we have 9,433,904 
Next we provide for nineteen branches of 
Njival expenditure, as follows : 
1. Wages to seamen and ma- 
rines 1,425,380 
2. Victuals to seamen and ma- 

Add to which the Army and Ord- 
nance expenditure, 9,433,904, 

Next we have for the Commis- 
sariat 571,309 9 6 

3. Admiralty-office 136303 

4. General Register and Record- 

And for other expenses hereafter 
specified, but not included in 
these estimates, nearly 1,000,003 

Add to which tde militia at home and in the 
colonies, the armed constabulary of Ireland , 
and the expenses of collecting that amount of 
taxes, and the cost is, in the whole, upwards 
of Ttocntu-thrce Milliuns, 

6. Her Majesty's establishments 

7. Her Majesty's establishments 

8. Wages to artificers, &c., em- 
ployed in her Majesty's esta- 
blishments at home 851,346 


CO Foot and Rifle Brigade, 133. 

Pay per An. 
477 10 10 

3 of Ceylon Riflle Regts., 173, 
2 of Cape Mntd Rifles 17s 

Pay per An. 
930 15 
620 10 


1 of ditto ditto IfJs 

273 1") 

3 of Household Cavalry, 1,800 

5 400 

1 of Malta Fencibles, 13s 
1 of Canadian Rifles 17s 

237 5 

310 r> o 

1 of Cavalry of the Line, 1,100 
5 of ditto 1,000 


1 of St. Helena Regt., 17s 


17 of ditto 900 


17s . .... 

310 5 

1 of "Foot Guards 1 200 

1 200 

2 of ditto 1 *000 

2 000 

63 5 ".'5 1'i ') 

33 of Infantry of the Line....' 600 


3,101 8 

(59 of ditto 500 

34 500 

259 M \JORS 

3 of West India Regiments. .500 
1 of Malta Fencibles, 2 5s. 6d. 


3 of Household Cavalry, 24s. 5d. 

1 336 1(5 '.J 

850 7 6 

28 of Cavalry of Line 19s 3d 

9 83i'J 15 

Canadian Rifle Regiment allow- 

7 of Foot Guard^ 23s 

2 93S f> 


60 \-r2 

1 l~v (' 

Yearly Pay of Colonels. 
Allowance to Colonel of Foot 

.86,850 7 6 
1 093 8 10 

3 of Ceylon Rifle Eegts., 16s.. . 
2 of Cape Mounted Rifles, 16*. 
1 of Malta Fencibles 10s. 8d... 

194 13 ! 

3 of Household Cavalry, 
20s 2d per day 

1 r >96 17 6 

2 of Canadian Rifles, 16s. .... 
1 of St. Helena Regt., 16s 


29 of Cavalry of the Line, 23s.. . 
3 of Foot Guards, 26s. 9d 
140 of Infantry of the Line, 17s. 
'j of West India Regts., 17s. . , 

12,172 15 
1,464 11 3 
1,861 10 

Pay of Majors 
Other allowances .... 
Daily allowance of 3s. to the com- 
manding' officers of 113 battls. 

78,510 9 7 
3,883 10 4 

6,180 15 


1396 CAPTAINS. i'ay per An. 
24 of Household Cavalry, 

at 153. Id. per day.... 6,606 10 

156ofCav.ofLine,Us.7d. 41,518 15 ( 

58 of Ft. Guards, 15s. 6d. 16,406 15 

3 of Newf oundland Com- 
panies, lls. 7d ....... 


12 of Cape Mounted 

Rifles, lls. 7d ....... 



5 of St. Helena Regts., 

11s. 7d .............. 

Yearly pay of Cornets . . 25,404 
Allowance in addition to 

their pay as officers .... 4,288 


42ofFt.Gds.,5s.6d.aday 4,215 15 
874 of Inf. of Line, at 5s. 3d. 83,740 2 
36 of W. In. Regts., 5s. 3d. 1,449 5 
3 of Newfoundland Com- 
panies, at 5s. 3d ....... 287 8 

22 of Ceylon Rifs., 5s. 3d. 2,107 17 
12ofCapeMt.Rifs.,5s.3d. 1,149 15 
6 of Malta Fencibles, 
at 4s. lid ............. 453 19 

10 of Canad. Rifs., 5s. 3d. 958 2 
5 of St Helena Regt., 
at 5s. 3d ............. 749 1 

Yearly pay of Second Lieu 

tenants and Ensigns .. 96,841 6 

3 4 

7,610 5 

634 3 9 

4,65014 2 

_ __ A 



2,11319 2 

, AM , ft 

M5619 7 

Yearly pay of Captains.. 308,936 
Other allowances to Capts. 62,117 1 4 
24 of Household Cavalry, 
10s. 4d. per day ...... 4,526 

201 of Cav. of Line, at 9s. 33,014 5 
74 of Ft. Guards, at 7s.4d. 9,903 1< 
1444 Infty. of Line, at 6s. 6d. 171,294 10 
72 of West India Regts., 
at6s.6d ............. 8,541 

6 of Newfoundland Com- 
panies, at 6s. 6d ..... 711 15 

44ofCeylonRif.,at6s.6d. 5,21910 
12 of Cape Mounted 
Rifles, at 6s. 6d ....... 1,423 10 

6ofMaltaFenc.,5s.lfd. 563 9 4 
20ofCanad. Rifles,6s.6d. 2,372 10 
5 of St. Helena Regt., 
at6s,6d ............ . 593 2 6 

Yearly pay of Lieutenants238,163 5 2J 

24 of Household Cavalry, 
at 8s. per day ........ 3,504 

150 of Cav. of Line, at 8s. 21,900 



Pay per An, 

17 of Cavalry of the Line, 
at 12s. 6d. per day ....3,878 2 i 

6 of Cav. of Line, at 15s. 1,642 10 
67 of Infantry of the Line, 
at 12s. 6d ............. 15,284 7 6 

36 of Infantry of the Line, 
at 15s ............... 9,000 ( 

1 Paymaster at 17s. 6d., 
5 at 12s. 6d., and 1 at 8s. 1,606 

Yearly pay of Paymasters 32,266 
Other allowances ........ l,03o 17 6 

3 of Household Cavalry, 
at 13s. per day ........ 711 15 


4,827 2 
7 of Foot Guards, at 10s. 1,277 10 

119 ^ I it. tt . t !!.. f .. t ! 1 . e ."". e : 21,717 10 

3 of W. I. Regts., at 10s. 547 10 
7 other Adjutants ...... 1.289 5 

Yearly pay of Adjutants..30,370 13 
161 Quartermasters, varying 
from 9s. 6d. to 6s. 6d. 
per day .............. 20,107 13 

3 Surgeon Majors of Foot 
Guards, at 18s. 9d ..... 1,026 11 


3 of Household Cavalry, 
at!3s.perday ........ 71115 

23 of Cav. of Line, at 13s . . 5,456 15 

4 of Foot Guards, at 13s. 949 
119 of Infantry of Line, 13s. 28,232 15 

10 other Surgeons ........ 2,281 5 


37,631 10 
3 of Household Cavalry, 
at 8s. 6d. per day ...... 465 7 6 

28 of Cavalry of Line, at 

8s. 6d.... ............ 4,343 10 

204 others, all but one at 

7s. 6d ................. 27,863 18 11 

Yearly pay of Assist. Surs. 32,672 16 \ 
27 Veterinary Surgeons, at 

Ss.perday ............ 3,942 

3 Solicitors of Foot Grds, 

at 3s. 9d. per day .... 205 6 3 

20 Subadars Ceylon Regt.. 1,022 

20 Jemadars .............. 684 7 6 

Total for 5,995 officers.. 1,064,858 7 
Total allowances 75,51913 



3 of Household Cavalry, at 

4s. per day 219 

Pay per An. 

23 of Cavalry of Line, 3s. 6d... 1,469 2 S 

7 of Foot Guards, 3s. 2d 404 10 10 

103 of Infantry of Line, 3s 5,639 5 

3 of W. I. Regiments, 3s. 6d. . 191 12 6 

6othersat3s.,3s.2d.,&2s.34d 318 4 8 

latls. 8d 30 8 4 

8,272 3 10| 

Other allowances to the fore- 
going non-commissioned officers 1,02012 2 


24 at .3s. 6d. ; 156 at 3s.; 30 at 

2s.lOd.; andSatls. lid. .. 11,730 3 9 

Other allowances 1,459 3 


58 of the Foot Guards, at 2s. 

6d. per day 2,646 5 

1064 of Infantry of Line, 2s. 4d . . 45,308 13 4 
58 other Color-Sergts., 2s. 4d., 

23. 6d., Is. 7Jd., and Is. 5d. 2,155 5 

50,109 18 9 
Other allowances . ............. 8,37013 4 


Foot Guards, 2s. 8d. ; Line, 2s. 6d. 
perday ...................... 5,502 7 6 

Other allowances 


29 Armourers, Schoolmasters, 

Paymasters' Sergeants, Hos- 

pital Sergeants, and Orderly- 

room Clerks, varying from 

Is. 8d. and 2s. to 2s. 6d ..... 25,466 14 
Other allowances .... .......... 5,10517 



6 8 
3 4 

64ofH'hold Cavalry, 2s. 6Jd. 
32 of ditto 2s.3|d. 

42;! of Cavalry of Line, 2s. 2d. . . . 16,686 11 

174 of Foot Guards, 2s .......... 6,351 

For Deputy Marshal to the Foot 

Guards .................... 51 6 6 

3915 of the Infantry of the Line, 

Is.lOd ..................... 130,989 7 6 

341 other Sergeants, at Is. 10d., 

Is., 2s., Is. 3d., &c., per day 10,423 15 10 

Yearly pay of Sergeants ........ 168,772 11 6 

Other allowances to Sergeants.. 35,00715 6 


At 2s. 9d., 2s. 6d., 2s. 2d., 2s. 

(Infantry), Is. 10d., Is. lid., 

and Is. 3Jd. per day ........ 5,019 10 2i 

Other allowances .............. 74311 6 

4 Kettle Drummers ............ 161 4 2 

Other allowances .............. 32 6 6 

2478 Trumpeters, Buglers, Fifers, 

and Drummers ............ 53,51216 OJ 

Other allowances .............. 11,91019 6 

Total for 9,962 Non-commissioned 

Officers, &c ................. 328,547 10 6i 

Allowances .................... 64,494 2 


393,041 10 8 

532 of Cavalry of Line, Is. 74d... 15,777 2 6 
133 of Foot Guard*, Is, M ....... &i8 3 4 


2,123 1 8 


1 292 


4960 of Infantry of Line, Is. 4d.. , 

150 of W. I. Regiments, Is. 4d. 

15 of Newfnlnd. , Is. 4d. 

118 of Ceylon Rifles, 30 at Is 

4d., 8 at 9sd., and 80 at lOAd. 

48 of Cape Mounted Rifles, 

Is. 4d 

30 Malta Fencibles, Is.. . .'.'.".'.'.' 
50 Canadian Rifles, Is. 5d. 
20 St. Helena Regiments, Is.dd.' 

Yearly pay of Corporals.. 152,1 01 "IT 

Other allowances 29,542 5 

1 86 Farriers 4 453 o 

Other allowances *805 16 

To Household Cavalry, Cavalry 
of the Line, & Cape Mounted 

Riflemen ... , 1552112 

116,471 PRIVATES. 

686 Household Cavalry, Is. llfd. 24,256 10 

343 Household Cavalry, Is. 8|d. 10,563 6 

8685 of Cavalry of the Line, ls.3d. 198,126 11 

4408 Foot Guards, Is. Id 87,149 16 

94,240 Infantry of the Line, Is. ... 1,719,880 

2850 West India Regiments, Is. . . 52,012 10 

285 Newfoundland Comps., Is... 5,201 5 

1520 Ceylon Rifles, 9d 20,805 

570 Ceylon Rifles, Is 10,402 10 

145 Ceylon Invalids, 8d 1,764 3 

900 Cape Mounted Eifles, Is .... 16,425 

534 Malta Fencibles, 8d 6,903 1 

950 Canadian Rifles, Is. Id 18782 5 

355 St. Helena Regiment, Is. ... 6,478 15 


14 2 
13 4 

Total pay of 122,812 rank and 

file 2,178,75015 6 

Other allowances to Privates .... 283,400 13 6 

Remount allowances for House- 
hold Cavalry 3,360 

To Officers of Cape Mounted Rifles 749 3 4 

Eighty Boys of Ceylon Corps .... 547 10 

Foot Guards recruiting and hos- 
pital expenditure 9,25711 6 

Agency, at lid. per troop for Ca- 
valry, per day 2,258 8 9 

Ditto, at Is., for India 821 5 

Ditto, at 6d. per Company for 

Infantry 10,512 

Ditto, at IJd. per 1, viz., pay and 

allowances 22,91019 Of 

Ditto, at 6d. per Company for 

certain Colonial Corps 273 15 

Ditto, at 1 per Company, per 

annum, for all Colonial Corps 60 

Charge of 122,812 rank and file, 
of allowance for their cloth- 
ing, and of regimental al- 
lowances 2,335,852 17 2i 

Charge of 9,962 of Non-commis- 
Bioned Officers and of their 
clothing 328,54710 6 

Charge of 5,995 Officers and of 

their allowances 1,064,858 7 4f 

Fractional parts of Id. added 
or omitted in Estimate. . . . 

3,729,258 15 

Total pay and daily allowances 3,729,258 14 10 

annual allowances 104,408 4 

agency 36,836 8 

clothing 378,24214 8 

Total Regimental charges for 

138,769 Men,,,,, ,4,24.8,7*5 17 19 




Money allowances to field and staff officers of Infantry at home, in lieu 

of forage 


Lodging money for men quartered on the inhabitants in Scotland, and 
for soldiers in Ireland, 1,500; lodging money to men permitted, as 
an indulgence, to find their own lodgings when the corps is in bar- 
racks, 300; allowance to men in quarters, 1,100; to officers on 
leave at home, after service on the coast of Africa, 200. Total for 


Charge of general and regimental hospitals at home and abroad, 
59,861; cost of medicines and surgical instruments, and carriage 
of ditto, 13,000 ; subscriptions to the Opthalmic Hospital of 50 
a-year ; and to the Westminster Small Pox, and St. George's Hos- 
pital, of 5 5s. each a-year; allowances to private medical practi- 
tioners, and medical bills, 3,500 ; cost of horse medicines, 400 ; 
deduct stoppages from the pay of soldiers in hospitals (which go to 
defray hospital expenses,) 65,230 ; and contribution from farriery 
allowances, 920. Total for hospital expenses, exclusive of the pay 
of medical officers 


Allowances to officiating Clergymen, for performing Divine service at 
home and abroad, 16,500 ; cost of religious books and carriage 
thereof, 300. For Divine service 


Hireof carriages on a march, 12,000 ; allowances to officers on a march 
by route, 4,400; marching money for men, (including allowance for 
hot meals in England, which landlords of inns arc obliged to furnish 
at lOd. per man,) 11,000; travelling expenses of officers, 2,500 ; 
passages of officers and men from one port to another in the United 
Kingdom, and charges for conveyances by railway and canal, and for 
ferries, 28,000; allowances to officers detained at a port of em- 
barkation, 550 ; conveyance of wives and children not allowed to 
embark with soldiers ordered to proceed on service abroad, 250. 
Total for movement of troops (but exclusive of the expense of the 
transport conveyances to foreign stations) 

[NOTE. Those transport charges incurred on account of the army, but 
charged to the navy, amount to 217,500.] 


Charge for military prisons, 20,910. For allowance to non-com- 
missioned officers acting as provost sergeants, in garrison and bar- 
rack cells, at home and abroad (in addition to their regimental pay), 
to find whip cord, or thongs for cats-o'-nine-tails, &c. &c., 2,000. 
Inspector of military prisons, 300 ; allowance to him for an office 
and clerk, and for travelling expenses, 300; cost of law proceed- 
ings, 300. Allowance to deputy judge advocates, witnesses, &c., 
at courts martial, including travelling expenses, 1,900. Subsist- 
ence and expenses on routes of deserters and their escorts, and 
rewards for apprehension of deserters, 3,000. Charges for escort- 
ing prisoners to and from the military prisons, 2,000. Necessaries 
for soldiers sentenced to transportation, 100. Total for adminis- 
tration of martial law (exclusive of the Judge Advocate-General's 


Inspector-General of Schools, salary ioO ; travelling expenses, 200. 
Allowances to regimental schools, o,000. Cost of books for bai rack 



10,676 15 




libraries and regimental schools, at home and abroad, 2,700. Sta- 
tionery for barrack libraries and repairs of books, 500. Deduct 
subscriptions, 500. Total for schools and libraries .............. 8,300 



harge for the recruiting departments in London, 1,711. Salary of 
the central agent of the recruiting department, office, clerks, &c., 
1,350. Charge for recruiting districts pay and allowances, con- 
tingent expenses, &c., 23,512 ; as follows : Bristol, 2,106 12s. ; 
Coventry, 2,318 19s. lid. ; Leeds, 1,979 16s. Id. ; Liverpool, 
'? 725 3s. lOd. ; London, 3,597 18s. ; Glasgow, 2,274 15s. 2d. ; 
Edinburgh, 1,001 lls. 3d. ; Dublin, 2,666 8s. 6d. ; Newry, 
2,259 4s. 6d. ; Cork, 2,581 9s. 4d. In those ten districts, there 
are to each, an inspecting field officer, one adjutant, one paymaster, 
one staff-surgeon, one sergeant-major, one sergeant clerk, from two 
to nine conducting sergeants, various clerks, &c. The soldiers em- 
ployed in recruiting receive regimental pay from their respective 
regiments. Allowance and expenses of 43 superintending officers, 
in addition to their pay, as charged in the foregoing items, 5,204 ; 
levy-money of 12,900 recruits, 69,850 ; allowance for cavalry 
equipments, 1,170. But, in addition to this allowance, each cavalry 
recruit commences service indebted to the clothing colonel of his 
i egiment, or the quartermaster, to the amount of 3 or upwards, 
which is paid by stoppages on his daily pay. Next we have levy 
money of 1,500 recruits for colonial corps, 6,000 ; travelling ex- 
penses of officers on the recruiting service, 200 ; marching allow- 
ance, and cost of conveyance for recruits, escorts, &c., 4,000 ; 
medical attendance on recruiting parties and recruits, 400 ; 
travelling allowance to registered recruits, 300 ; allowance for pur- 
chase of horses for the household cavalry, 3,360 ; purchase of 700 
horses for the cavalry of the line, at 26 5s each, 18,375 ; expense 
of ditto prior to joining their regiment, at 2 10s., 1,750 ; purchase 
of remnant horses of the Cape corps, 10,000. Total for recruiting 147,187 
On the allowance of 26 5s. for the purchase of young horses, it is 
to be remarked, that though occasionally a horse may be purchased 
at a higher sum, the average price never amounts to 26 5s. It is 
customary to purchase two-year old fillies and colts at low figures ; 
get a summer's grass and a winter's hay and corn for them out of 
the regimental forage allowance, without any cost to the head colonel 
(who, besides dealing in clothes, deals in horses). He pockets the 
difference between the price of the filly or colt and the sum of 26 
5s. allowed for the purchase of a full-grown horse. 


To take them home, and, in certain special cases, to their native place 
abroad, and to widows and children of deceased soldiers, and matrons 
of orphans, 6,000. Gratuities to soldiers discharged by indulgence, 
&c., 6,500. Total for allowances to discharged soldiers ,..., t . . 12,500 

Charge for interest on deposits .......................... ,,,,, ..... 2,500 


Regimental postage and stationery, and hire of guard and store rooms, 
7,000; allowance to officers and men for loss of baggage, of neces- 
saries, and of horses, and compensation for officers' horses shot for 
the glanders, and for appointments (bridles, &c.), destroyed to pre- 
vent infection, 2,000 ; barrel bulk allowances at certain stations 
abroad, 600 ; paid allowances to officers encamped, 6,000 ; cost of 
military gazettes furnished to general officers abroad, 280 5 allow* 
ance to first major of Foot Guards, in lieu of apartments at the 
Horse Guards, and of coals and candles, 266 18s. 4d. ; compen- 
sation to field officers of Foot Guards, for loss of rent of Suttling- 
house, at St. James's, 33 2s. ; allowance to certain soldiers of 
cavalry, in lieu of boots, spurs, &c., 400; allowance to officers, for 
the hire of black male servants in tropical stations, 5,500 ; cost of 
batons for field marshals (nothing in 1848, as no generals have this 


year attained that rank ; but 315 last year for the Marquis of An- 

glesea's baton, and 315 in for that of Field Marshal Prince 

Albert); various miscellaneous payments, including unforeseen 

charges, 3,000. Total for miscellaneous ,,.,,.,,,,,, 2o,080 4 


For drill sergeants, &c. . , r , t , ,,..,,...,,.,,..,. 2,802 

[Those Islands pay few taxes ; they should pay for drilling their own 

Gross charge of the land forces 4,780,904 16 11 

Of which is to be defrayed by the East India Company 809,782 13 9 

Leaving a charge of 3,971,122 3 2 

From this charge is to be deducted the following appropriations in aid 

of payment: 

Ameunt of sums received on account of effects of officers and soldiers, 
officers' remittances, &c., and deserters' balances, &c., beyond the 
payments on those amounts, 49,306 7s. 8d ; proportion of out- 
standing balances due to the public on examined accounts of former 
periods which has now been brought to credit, 349 2s. ; amount of 
sums received from anonymous correspondents, 12 ; amount of 
sums received from men who have been permitted to purchase their 
discharge, 38,864 19s. ; amount received from men, who, after 
hastily enlisting, have deserted and paid smart money, 4,319 6s. ; 
produce of the sale of cast horses, 4,072 Os. 9d. ; amount of penal- 
ties recovered from individuals for offences under the mutiny Act, 
277 8s. 8d. ; salary and lodging-money of officiating clergymen at 
Corfu (included in the charge for Divine service), the amount being 
defrayed out of the colonial revenues of the Ionian Islands, 
640 16s. 3d. ; contribution from the revenues of Ceylon, in aid of 
the military expenditure, 24,000 ; contribution from the revenues of 
of Malta, in aid of the military expenditure, 12,400. 
The whole sum to be deducted being .,,,.,,..,., , tf ,,,,.,, t 134,242 4 


While the publication of these sections is still in progress and incomplete, 
their subjects have become questions of discussion and criticism. The Associa- 
tion court discussion and criticism. To meet both, they are careful of their 
facts. They are careful to publish nothing which cannot be substantiated by 
official documents. They are careful, when holding public meetings, to impress 
on those who enter into discussion to confine themselves, as closely as possible, to 
the financial objects of the Association ; but beyond this, they have no control 
over the speakers, and are not responsible for every expression or allegation that 
may fall from a speaker! yet, in respect of a speech delivered at a public meeting 
held in Liverpool, on the 15th of November, 1848, on the expenditure and consti- 
tution of the army, which has given rise to much public animadversion and no 
little misrepresentation, they adopt it as theirs. It is substantially correct. The 
sections on War Expenditure now before the reader, and this itself, will justify 
all that was said at that public meeting about the army, and more of a condem- 
natory nature than was then said. 

It has been alleged that "the effective services are estimated to cost 
4,201,178, out of this sum upwards of 108,000 men are provided with food, 
clothing, lodging, arms, and medical attendance. If we allow 32 per head per 
annum for these purposes (and we do not see how they can be effected for much 
less), this makes 3,464,000, leaving for the 4,362 officers 737,178; which 
gives them, on an average, very nearly 150 a-year each." 

To this the Association reply that the 108,000 men are not provided with 
lodgings or arms by the Army Estimates. All barracks in which soldiers are 
lodged, all barrack furniture, teds and bedding, and all arms, are charged for in 
the Ordnance Estimates, as shown in previous sections of the present analysis of 
warlike expenditure. So also is part of the clothing of the army. Again, 


ledical attendance to the 108,000 soldiers is paid for out of their daily pay, by 
toppages upon that pay while they are in hospital. But not so the officers ; 
tiey receive medical attendance at the public expense, and are liable to no 
toppages in payment of it. On the contrary, extra charges are laid upon the 
ublic purse to supply them with servants, nurses, and attendance. As to the 
verage of their pay being but " very nearly 150 per annum," as alleged, the 
isproof of that allegation, and the proof of what the amount really is, will be 
3und set forth at length in the previous, the present, and the future sections of 
iiis analysis. 

It is also charged against the Association, that a speaker at the public meet- 
tig on the loth of November, " Assured a simple-minded Liverpool audience 
hat ' the true reason of the estimates being kept up is to furnish comfortable, 
;entlemanly, and lucrative situations for our deserving aristocracy; that our 
itanding army is officered by 5,734 gentlemen, men who spurn an honest trade, 
>r the profession of a merchant, but who, nevertheless, dabble in the commission 
aarket for their own aggrandisement,' " &c. 

This is not a fair quotation of what was said ; but, taking it as here given, 
t is amply borne out by the experience of the most distinguished military com- 

According to the Duke of Wellington, the officers who have adopted the army 
is a profession, are not to be relied upon when they can turn the commissions, 
,vhich family influence may have obtained for them, into marketable commodi- 
;ies, or when hard service or real service suggested the convenience of selling 
;he commissions they had purchased in times of easy service. 

Lord Wellington wrote from Portugal and Spain'to the Secretary of State in 
London on several occasions, as may be seen in his Despatches, that, though it 
was an honour to the British nation to be a commercial people, it was the mis- 
fortune of the army to have officers sent out to it who got their commissions 
granted at home, and who only remained long enough in the field to make them 
marketable at a profit. 

To the Right Hon Henry Wellesley, in respect of appointing British officers 
to the command of Spanish troops, he wrote, on the 23rd December, 1810, 
u British officers, of inferior rank, to be of any use, would require support and 
authority to enforce their discipline. They would also require the control of 
authority, and that of no ordinary kind, to keep themselves in order" 

To Lieutenant-Colonel Torrens, Military Secretary to the Commander-in- 
Chief (in London) he wrote, 

Celorico, th August, 1810. 

"MY DEAR TORRENS, Captain the Honourable H. Pakenham," (brother- 
in-law of Wellington,) " of the 95th Regiment, has desired me to recommend 
him again for promotion, which I do most anxiously, and I really do not 
believe there is a more deserving officer in the King's army." 
After some observations he proceeds, 

" My secretary keeps the register of the applications, memorials, and regi- 
mental applications, a trouble which, by the bye, might as well be saved ; and 
I, who command the largest British army that has been employed against the 
enemy for many years, and who have upon my hands certainly the most 
extensive and difficult concern that was ever imposed upon any British officer, 
have not the power of making even a corporal ! It is impossible that this 

system can last: it will do very well for trifling expeditions and short service?. 


It is not known to the army and to strangers, and I am almost ashamed of 
acknowledging the small degree (I ought to say nullity) of power of reward 
which belongs to my situation ; and it is really extraordinary that I have got 
on hitherto so well without it. But the day must come when this system must 
be altered. I do not entertain those opinions and communicate them to you 
because there are any officers attached to me in the service for whom I desire 
promotion. All my aides-de-camp respecting whom I do feel an interest have 


been promoted in their turn in their regiments, or are to be promoted, for 
carrying home the accounts of victories ; the only person respecting whose pro- 
motion I ever interested myself personally was that of Colin Campbell, which 
the Duke of York had promised him in consequence of his having brought 
home the accounts of two victories at the same time ; and the difficulty which I 
experienced in obtaining his promotion, notwithstanding that promise, is a 
strong practical proof of the effects of the system to which I have adverted." 

He had many reasons to complain of the want of spirit among the officers, 
and frequently did complain of their disposition to murmur and spread dismal 
tidings or forebodings. To Marshal Beresford, on the 8th September, 1810, he 
wrote of the officers in that respect : " The croaking which already prevails in 
the army, and particularly about head-quarters, is disgraceful to us as a nation, 
and does infinite mischief to the cause." 

To the Ambassador at Lisbon, the Hon. Mr. Stuart, relative to the want of 
sympathy and support from the Portuguese Government, whose independence 
the British army was contending for against the French, he added, " Indeed 
the temper of some of the officers of the British army gives me more concern 
than the folly of the Portuguese Government. There is 

a system of croaking in the army which is highly injurious to the public service, 
and which I must devise some means of putting an end to, or it will put an end 
to us. Officers have a right to form their own opinions of events and transac- 
tions ; but officers of high rank or situation ought to keep their opinions to them- 
selves. If they do not approve of the system of operations of the commander, 
they ought to withdraw from the army 5 and this is the point to which I must 
bring some, if I do not find their own good sense prevents them from going on 
as they have done lately." 

But t'ne inferior officers were not the only gentlemen that w r ere difficult to con- 
trol. To the military secretary in London he wrote from Cartaxo on the 28th 
of January, 1811 : " I am much annoyed by the general and other officers of 
the army 'going home. They come to me to ask leave of absence, under pre- 
tence of. business ; at the same time I know that many of them have no business. 
At this moment we have seven general officers gone or going home ; and, ex- 
cepting myself, there is not one in the country who came out with the army, 
except General Alexander Campbell, and who was all last winter in England." 

And on British officers in general, without specifying their rank, Lord Wel- 
lington writes thus to the Earl of Liverpool, Secretary of State : 

" British officers require the control of authority, and that of no ordinary 
kind, to keep themselves in order and in a state of subordination." 

And, it seems, the chaplains were not better disposed to good service than 
the other officers. Writing of chaplains from Cartaxo, he said : 

" Really we do not get respectable men for the service : I have one excellent 
young man, Mr. Bxiscall, who is attached to head-quarters, and who has never 
been one moment absent from his duty ; but I have not yet seen another who 
has not applied and made a pitiable case for leave of absence immediately after 
his arrival." But even Mr. Briscall seems to have merited the approbation of 
the Commander-in-Chief by his activity in suppressing the forms of religion 
which grew up in the army in the absence of the chaplains. In the same 
despatch Lord Wellington wrote : " It has come to my knowledge that 
Methodism is spreading very fast in the army. There are two, if not three, 
Methodist meetings in this town, of which one is in the Guards. The men 
meet in the evening and sing psalms ; and, I believe, a sergeant (Stephens) 
now and then gives them a sermon. Mr. Briscall has his eye upon these trans- 

Nor was the Commissariat department, which was charged with the duty of 
feeding the troops, better officered than the departments of fighting and Divine 

To Colonel Gordon, Coinmissary-in-Cliief, Lord Wellington wrote, on the 
lOth December, 1810, *" My opinion agrees entirely with yours respecting thy 


:pediency of preventing the offices in the Commissariat from becoming objects 
' Parliamentary patronage." But neither Lord Wellington, then complaining 
' the system of patronage at the Horse Guards, nor any one complaining of it 
nee, has been able to check Parliamentary or family influence from disposing 

< ? military offices. Then, as now, -now, as then, the good places in the 

overnment services are deemed to be the national emoluments of the powerful 
] ilitical families. And Major-General Napier, the historian of the Peninsular 

^ar, says that the war only succeeded in defiance of political corruption at 
1 ome and the cold shade of the aristocracy. Nor was it among the officers of 
1 le army alone that merit gave way to political influence. According to the 
'. >uke of Wellington, on many occasions, and particularly on the 31st of March, 

311, in a despatch to Lord Liverpool, Secretary of State, there were political 
( loemakers, some of them related to the highest families in the kingdom, who 

< jtained contracts to supply the army with cheap and bad shoes, too small for 

ear, but for which the- soldiers had to pay a large price out of their daily pay. 
Nor did the officers improve as the campaign proceeded. Lord Wellington, 

i fc the end of 1811, had as many general officers with "honourable" attached to 
t leir names, indicating their family rank, as he had of general officers without 
t mt distinction; but he complained of the \>*ant of "respectable" general 

< fficers. The officers of the medical departments were also complained of, 
( specially the principal doctors. Writing of their leaving service, to the 
! lilitary Secretary in London, on the 30th of October, 1811, he said, " I am 

ery unlucky in this respect ;" and he proceeded once more to complain of his 

} rincipal officers, all who were then with him, excepting one, being Lords or 

f entlemen of distinguished birth. Excepting in the quarter-master-general's 

epartment, he said, "I have had two, in some instances three, different 

ersons at the head of every department in the army. Here have been three 

fficers second in command ; and general officers commanding divisions, and 
1 rigades, and officers have been changed repeatedly." 

To Lord Liverpool he wrote that, by letters intercepted from France, he had 
: eason to believe that Bonaparte was coming to Spain to command the French 
i a person. And the same day, writing to Sir William Beresford on the same 
t ubject, he says, " You will see the despatches to Government. I have no 
( 'oubt that, unless the design has been altered since the end of June or beginning 
of July, we shall have the Emperor in Spain, and hell to pay before much time 
( lapses." And again, " All that I am afraid of is this, that on some fine day 
] shall be found with this large army without the assistance that is necessary to 
conduct it. However, I must do my best." 

From Portalegre he wrote to Colonel Torrens, Military Secretary, " While 
preparations are making for an enterprise which I intend to try, as usual all 
the officers of the army want to go home, some for their health, others on ac- 
count of business, and others, I believe, for their pleasure." 

But his difficulty was not alone with the Lords and gentlemen, who " as usual, 
wanted to go home when preparations were making for an enterprise which ho 
intended to try." 

On the 2nd December, 1811, in a despatch to the Military Secretary at the 
Horse Guards, London, he again alluded to the difficulty he had with the higher 
class of officers, and said " There are two " (commanding brigades) " with whom 

we could dispense with advantage, and . They are both respectable 

officers as commanders of regiments, but they are neither of them very fit to 

take charge of a large body. I understand that wishes to return home to 

unite himself with a lady of easy virtue ; and has been very ill lately, and 

might be induced to go. I shall try if I can get them away in this manner, as 
I would not on any account, hurt the feelings of either." 

The system which vexed Wellington in the field of active service has not been 
amended in the office of official repose. In future sections wo shall sec the 
corrupt expensiveness of our military staff, at home and abroad, demonstrated. 


Meanwhile, if we glance at any military station, we see the unsoundness of the 
system now prevalent. 

Looking to the staff in North America, we find the regiment of Grenadier 
Guards able to do duty in London, while three of its officers are with the 
Governor-General of Canada, several others being elsewhere, while the 20th 
Foot, reported to be a " crack regiment," and the Rifle Brigade, each furnish, 
for Canada (and others to be absent elsewhere). First, we have Lieutenant- 
Colonel Bruce, brother of the Earl of Elgin, the Governor-General, who draws 
pay from the Grenadier Guards, shares in various allowances which fall to 
officers of his rank, and receives pay as military secretary in Canada ; where, 
also, he has free quarters, a free table, forage for horses, allowance of servants, 
and a staff of clerks to do the real duties of secretaryship. 

Second, the Honourable E. Lascelles, son of the Earl of Harewood, who draws 
pay, and other allowances, from the Grenadier Guards, and as aide-de-camp to 
the Earl of Elgin, with free quarters, forage for horses, allowance for ser- 
vants, &c. 

Third, the Hon. A. F. Egerton, son of the Earl of Ellesmere, who draws the 
pay of the Grenadier Guards, and as aide-de-camp to Lord Elgin, with free 
quarters, forage, servants, &c. 

Fourth, Lord Mark Kerr, brother of the Marquis of Lothian, draws pay as 
captain from the 20th Foot, and as aide-de-camp to the Earl of Elgin, with free 
quarters, forage, servants, &c. 

Fifth, the Earl of Errol draws pay as captain in the Rifles, and as aide-de- 
camp to the Earl of Elgin, with all the usual allowances. 

All these are young men who have had no opportunity of deserving to be 
thus rewarded, even if their inherent ability were of the highest order. 

The pay of the Earl of Elgin, as Governor- General, is 7,000, with some 
additions, but it falls upon the colonial revenues. 

Next, we have the Commander of the Forces in Canada, Sir Benjamin 
D'Urban, and his staff of four, three of whom are regimental officers, absent 
from their regiments. Sir Benjamin himself receives 9 9s. 6d. per day, being 
3,458 7s. 6d. per annum as Commander of the Forces, 600 per annum as 
head colonel of the 51st Regiment of Foot, and 640 7s. 7d. as profits on cloth- 
ing that regiment these profits being estimated according to the return made 
to the order of the House of Commons in 1844, none having been since made. 

His military secretary is Captain Kirkland, of the 20th Foot, who draws pay 
and other allowances from that regiment ; 19s. per day as secretary, with forage 
for horses, allowance for servants, house rent; five clerks, one at 12s. 6d., three 
at 10s. 8d. each, one at 7s. 9d. per day to assist him ; and two other extra 
clerks, at 7s. and 6s. 8d. respectively, to assist the former clerks, with office- 
keepers, messengers, and various other assistants. 

The first aide-de-camp is Major Talbot, of the 43rd Foot, who draws pay from 
that regiment, besides allowances; also pay as aid-de-camp, with keep of horses, 
servants, &c. 

Second, Sir James E. Alexander, who draws pay from the 14th Foot, with al- 
lowances in addition ; and pay as aid--de*-camp, with keep of horses, servants, &c. 

Third, Captain V. Murray, who draws half-pay as a captain, and is paid out 
of the colonial fund. 

Next, there is Sir John Harvey, who has 3,000 per annum as Governor of 
Nova Scotia, 500 as head colonel of the 39th Regiment, and from 600 to 
700 per annum as profits on the clothing of that regiment, according to the 
returns of 1844. 

His aid-de-camp is Lieutenant Harvey, of the 34th Foot, who draws pay from 
that regiment, though he does no duty with it ; and pay with free quarters for 
himself, horses, servants, &c., at Halifax, as aide-de-camp. 

There is also Lieutenant Gore, of the 71st Foot, drawing pay from that regi- 
ment, and pay as aide-de-camp to the Honourable C. Gore, a major-general in 


Canada ; and Major Moore, of the 82nd Foot, drawing pay from that regiment, 
and as aide-de-camp to Major-General W. Rowan, at Halifax. 

There are, in North America, upwards of thirty other officers receiving double 
pay, and various emoluments for one set of duties. 

And, turning to the staff at home, the same description of officers are cm- 

Lord Fitzroy Somerset has 2,000 as secretary to the Commander-in-Chicf ; 
300 a-year as pension for wounds ; 600 a-year as colonel of the 53rd Regi- 
ment ; and 835 15s. 7d. as profits on the clothes supplied hy him to that^ corps, 
besides apartments and keep for horses and servants. The first aide-de-camp is 
the Honourable George Anson, receiving pay as a colonel and as aide-de-camp, 
with allowance for horses, servants, &c. 

Second, Arthur Marquis of Douro, the eldest son of the Commander-in-Chief, 
draws half-pay as Lieutenant-Colonel unattached, and with horses, servants, 
&c., as aide-de camp. 

Third, the Earl of March, son of the Duke of Richmond, drawing half-pay as 
i captain, and pay as aide-de-camp. 

Fourth, the Marquis of Worcester, captain of the 7th Hussars, drawing pay 
is such, and as aide-de-camp, with allowance for horses, &c. 

NOTE. In the first edition of this tract the amount of pay of the several officers wag 
;iven according to their rank indicated by the Army register. In the case of those 
>elonging to the Foot Guards, they hold a higher " army rank " than they draw pay for. 
Che sums are omitted in this edition because they lead to misapprehension. The 
Association did not publish those items of pay as evidence of an excess of pay : they did 
o to show that regiments had more officers than enough ; th'e proof being that from the 
egiments named (as from almost every other in the service) officers are absent for years 
ogether, and yet continue to draw regimental pay as if present. 

tjgjf' This subject will be continued in the following Tracts. 

Liverpool, November) 1848. 


The Financial Reform Association was instituted in Liverpool, on the 20th o f 
April, 1848, for the following 

1st. To use all lawful and constitutional means of inducing the most rigid economy 

in the expenditure of the Government, consistent with due efficiency In the several de- 
partments in the public service. 

2nd. To advocate the adoption of a simple and equitable system of direct taxation, 
fairly levied upon property and income, in lieu of the present unequal, complicated, and 
expensivey-collected duties upon commodities. 

Political partisanship is distinctly disowned, the Association being composed of men of 

all political parties. 


TERMS OF MEMBERSHIP. Five Shillings per annum for the year ending 
19th April, 1849. A Suhscription of Ten Shillings and upwards will entitle 
Members to receive all the publications of the Association free by post. 

The publications issued up to 1st December, 1848, are Reports of the Public 
Meetings of the Association, and Tracts Nos. 1, 2, 3, 4, and 5. 

No. I. treats of the CIVIL LIST, of the augmentation of National Burdens 
since George I. ; of her Majesty's Privy Purse, Household Salaries, Household 
Tradesmen's Bills, Bounties, and Charities ; and also of the Departments of the 
Lord Chamberlain, the Lord Steward, the Master of the Horse, the Mistress of 
the Robes, and of all those idlers whom ages of custom have permitted to be 
fixed on the Royal establishment, eating up her Majesty's Royal income, and 
leading the public to believe that Royalty is more costly than it really is. 

No. II. treats of the PENSION LIST. 

No. III. of TAXATION : its Amount and Sources ; its Effect on the Physical 
Condition of the People ; and on the Trade of the Country. 



N.B. Public Meetings are held on the third Wednesday of every month ; the 
Council meets every Monday and Thursday; and the Secretary attends the 
Office daily. Sections of the Tracts, in printed slips, are forwarded once a week 
to nearly every newspaper in the Kingdom. 

Post-office orders to be made payable to EDWARD BRODRIBE, Esq., Treasurer 
of the Association, North John-street, Liverpool. 

LIVERPOOL: Published by the ASSOCIATION, North John-street; by SMITH, ROGERSON and 
Co., Lord-street ; and Sold by all the Booksellers. LONDON : The Trade Supplied at the Office 
of the Standard of Freedom, 335, Strand, and by SIMPKIN, MARSHALL, and Co., Stationers' 
Hall-court; GEORGE VICKEKS, Holywell-street, Strand ; GROOMBRIDGE and SONS, Paternoster- 
row; EFFINGHAM WILSON, Royal Exchange; CHARLES GILPIN, 5, Bishops?ate-street- H. 
BINKS, 85, Aldersgate-street ; DUBLIN, by GILPIN, Dame-street; MANCHESTER ABEL 
HEYWOOD; EDINBURGH, J. Menzies, Priuce's-stix-et. 


No. 5. 


THE present Tract is chiefly occupied by an examination of the Ordnance 
Estimates and the war expenses of some of the Colonies. The last Tract 
ended with a reference to the military staff of the Governor- General of 
Canada. The present opens with the ordinary staff expenses of that 
colony and its dependencies. The Association make no complaint of the 
amount of pay to individual officers for actual services rendered, though 
they may not approve of the nature of those sendees ; but they complain, 
and shall do their utmost to make the nation understand the grievance, of 
officers being paid for alleged duties which they do not perform. If regi- 
mental officers can be spared from their regiments to do trifling duties for 
lucrative emoluments elsewhere, the fact proves the regiments to have 
more than enough of officers. 

But even if the army, navy, and ordnance corps were kept up to their 
present numerical strength, there might still be millions sterling saved by 
a revision of the war establishments, there being a War-office, Ordnance- 
office, Admiralty-office, with a Navy-office, Commissariat-office, Colonial- 
office, Treasury-office, &c., all making appointments in the colonies, each 
without the knowledge of the others, often of the same persons to perform 
duties which each department requires ; but more frequently appointing 
distinct sets to persons to perform one class of services which one set of 
public servants is competent to perform, the expenses become multiplied 
to an amount altogether unnecessary, if one board of management con- 
trolled the whole war establishments. 


THE STAFF IN CANADA. (Continued ) 

There are, in Canada and its dependencies, Colonel Wetherall, in 
receipt of pay as a lieutenant-colonel, and at 19s. per day as deputy adju- 
tant-general, with a number of clerks, town-majors, town-sergeants, office- 
keepers, clerks to town-majors, fort-sergeant, &c., under him, several of 
them drawing pay through his department, while they also hold office 
under the Ordnance or Commissariat, and draw pay through those depart- 
ments. Two assistant adjutant- generals at 14s. 3d. per day each. These 
are Lieutenant-colonels P. Young and Sir D. Pritchard, receiving, also, 
the pay of lieutenant-colonels unattached ; two deputy assistant adjutant- 
generals at 9s. 6d. per day each, and drawing the pay of captains in addi- 
tion ; one deputy quarter-master-general at 19s. per day, with pay as a 
major unattached, with various allowances, and with a staff of clerks at 
12s. 6d. per day down to 6s. 8d., with assistant clerks, office-keepers, 
store-keepers, messengers, a " man in charge of the plains of Abraham," 
and extra clerks, temporary clerks, &cc., for all of which the British tax- 
payers are charged in the Army Estimates, for not a few of which they are 
again charged in the Ordnance Estimates, besides paying for some of 
them on the medical staff and as civil servants ; one assistant quarter- 

master-general at 14s. 3d. per day, with regimental pay of a captain and 
perquisites in addition ; two deputy assistant quarter-masters-general at 
9s. 6d. each, with the pay of captains, one of them Captain Ready, of the 
71st foot, leaving his regimental duty unperformed ; three town-majors at 
7s. 6d. per day each, two of them with half-pay of captains, one with the 
full pay of captain, and all with numerous perquisites ; two fort- adjutants 
at 4s. 9d. each, with the pay of lieutenants ; Brigade-major Tryon at 
9s. 6d., besides his major's pay; one assistant military secretary at 9s. 6d. 
(Lieutenant Bourke, of the 34th Foot, absent from regimental duty, but 
drawing his pay as a lieutenant), with two clerks and other assistants to 
perform the duty ; two sub-inspectors and deputy- adjutants of militia, 
drawing regimental pay as captains and as staff officers, one of them half- 
pay in addition, besides being an officer paid on the Ordnance staff (the 
precise emoluments not ascertainable) ; two town-majors 4s. 9d. each, 
and one town-adjutant 4s. 9d., a captain and lieutenant on half-pay, each 
with clerks and other assistants. The major-general commanding, who 
receives pay as such, 1 17s. lid. per day, is set down as receiving no 
staff pay, but, on the examination of allowances, it is seen that he draws 
from the Army Estimates 691 10s. 7d. Also, there is charged, upon 
the Ordnance, and not on the Army Estimates, in Canada, one colonial 
commandant at 1,003 per annum, in addition to his regimental pay ; one 
major of brigade at 10s. 6d., besides artillery pay of 18s. Id. per day, and 
additional allowances because he is employed ; one colonel on the staff of 
Royal Engineers 1,000 per annum as commandant, 1 6s. 3d. per day, 
and various allowances unascertained ; lieutenant-governor in Prince 
Edward's Island at 1,060 per annum, with pay as a lieutenant- colonel ; 
also a pension to C. D. Smith, Esq., late lieutenant-governor; and other 
charges, 2,700. 

In Bermuda, which is financially, though not geographically, a portion of 
Canada, the governor, Captain Elliott, with salary as governor, 1,500 per 
annum ; additional salary, 699 13s. 4d. ; additional colonial salary, 480; 
additional salary from Crown rents, 46 18s. 10d.; fees, 183 Os. lid.; 
besides other allowances not ascertained. This is a comfortable berth 
for a Sea-Captain, and not a bad one even for an Elliott; but such 
was the influence of his family, that he was made a Post- Captain at so 
early an age that he is in danger of being promoted by seniority to be an 
Admiral, by which he would lose Bermuda, unless his relatives, Lord 
Minto or Lord John Russell, should interfere to set the rules of the ser- 
vice aside in his favour. The governor's aid-de-camp is the Honourable 
Lieutenant Grant, of the 42nd Regiment, who draws his pay without duty ; 
does the duty of aid-de-camp without pay, according to the estimates, but 
is paid, notwithstanding, probably from that mysterious item, " Command 
Money," 1 per day (?). [For civil services at Bermuda we are taxed for 
the salary of Chief Justice, 800, whose fees are 46 3s. 6d. ; salary of 
Colonial Secretary, 550, whose fees are 402 17s. 4d. ; salary of Attor- 
ney-General, 500, additional salary, 90 ; fees in addition.] There are 
also charged upon the Army Estimates for Bermuda, a fort-adjutant, a 
town-sergeant, one assistant-surgeon, one medical storekeeper, at various 
rates of pay. And upon the Ordnance Estimates, one storekeeper, 289 ; 
two clerks, 290; one temporary clerk, 59 ; glebe rents, 17; allow- 
ance for medical attendance, 30; and other expenses, making 785. 
This, at first sight, seems to be all ; but elsewhere in the estimates, com- 
ing under the denomination of " Barrack Establishment," we find there is 
a sum of 1,171 charged for the barrack-master, barrack- sergeant, washer- 

women, chimney-sweepers, &c. This seems to be the last ; but, turning 
to the Navy Estimates, we see 16,500 required for public buildings in 
Bermuda ; and, again, there is for that island, for ordinary and particular 
repairs and painting, 1,097; and, again, for ditto, 439 to the medical 
department. There is, also, in the Miscellaneous Estimates, an item 
which may be here noticed, though it is not a part of our military colonial 
expenditure, namely, 48,865 for the maintenance of convicts there, and 
" expected to be sent there." 

Other items in the Navy estimates for Bermuda are : wages to 
artificers employed in the naval yards, 7,200 ; wages in the victualling 
establishment, 1,020. Also, under the head her Majesty's establish- 
ments abroad, there are, for Bermuda, a deputy inspector of hospitals, 
surgeon and medical storekeeper, two assistant surgeons, a clerk, and a 
number of minor officers, most of whom, there is reason to believe, draw 
pay in other departments, 1,661. Again, in the naval yard at Bermuda, 
2,487. And, again, there is the agent victualler at Bermuda, 400 per 
annum; clerk to ditto, 120; allowance and small expenses, 25. 

Again, at Bermuda, there is the naval storekeper, 600 ; naval chap- 
lain, 400 ; boatswain, 200 ; two clerks to storekeeper, 550 ; foreman 
of shipwrights, 250 ; foreman of carpenters, 150 ; cabin-keeper, 120 ; 
rent of a house while the Admiralty house is rebuilding, 100 : other sums 
for regulating the clock, and to the clerk of the chapel, 87. There arc, 
also, the officers of the Commissariat at Bermuda. 

In all the other naval and military stations in North America there are 
similar charges. At Quebec and Montreal our taxes go to pay even the 
pew-openers of the churches ; and the officers of our military commissariat 
are paid at the rate of 9s. 6d., 14s. 3d., and 19s. per day to pay them. 
The deatils will be resumed in next section. 

In coming to a pause for the present, the Association will remark 
that these sums may be called cheese-parings, or they may be called 
feathers ; but it was the number of the feathers, and the last one of the 
number, that broke the back of the camel. 


CANADA. (Continued.) 

In resuming the investigation of the wasteful expenditure of the British 
revenue in North America, the Association proceeds to the Commissariat 

In Bermuda, which was last referred to (being in the Parliamentary 
estimates treated as apart of North America), two assistant commissaries, 
two deputy-assistant commissaries, and two commissariat clerks, receiving, 
as salaries, 1,231 17s. 6d., and the pay of the "assistants, clerks, store- 
keepers, and other subordinate persons," who perform the actual duties, is 
1,568 17s. 8d., to which sums is to be added for miscellaneous purchases, 
extra labour, and' travelling expenses, 340. 

Next, there are special allowances for commissariat officers, not ascer- 
tained as regards those in Bermuda. Next, for land and water transport, 
30. Next there is cost of provisions, 17,764 ; cost of forage for horses 
of staff officers, 534 ; cost of fuel and light, 1,670; one per cent, on the 
cost of supplies for probable losses, 200. Deduct 10,494, which is the 
amount of stoppages from the pay of military and other servants (not 
officers) for their provisions, and the real loss on provisions, fuel, and 
light is, to the public, 9,674. 

In Canada there are one commissary-general, two deputy commissaries- 

general, fifteen assistant commissaries-general, eleven deputy assistant 
commissaries-general, and eleven commissariat clerks, whose pay for the 
current year is 9,566 Os. IGd. These gentlemen have, like those at 
Bermuda, assistant clerks, storekeepers, issuers, and other subordinate 
persons, to do their work, whose pay for the current year is, 6,454 8s. 4d. 
There are, besides, allowances for black servants, for miscellaneous ex- 
penses, postages, advertising, extra labour, and travelling expenses, 
2,056, making a total for the pay of public servants in this department 
of Canada, as returned in the Commissariat estimates, (which are, how- 
ever, under the actual expenditure,) of 18,076 9s. 2d. The same class 
of servants are paid, in Newfoundland, 776 17s. Id.; in Nova Scotia, 
4,565 10s. lOd. ; in Canada, for land and water transport, and the supply 
of water for the troops by the commissariat, the charge is, 11,250; ditto, 
in Nova Scotia, 3,500; ditto in Newfoundland, 171: loss upon pro - 
provisions, forage, fuel, and light (over the amount of stoppages from the 
pay of the troops to defray those expenses), in Canada, 17.349 ; in Nova 
Scotia, 12,467 ; in Newfoundland, 2,882. 

By the Commissariat Estimates the foregoing sums would appear, to be 
all which this department of service costs in Canada ; but the Miscel- 
laneous Estimates tax us with 14,308, under the head of " Expenditure 
of the Indian department in Canada for its establishment and pensions, 
from the 1st of April, 1848, to the 31st of March, 1849," a considerable 
"portion of which falls into the emoluments of the Commissariat. First, 
pensions, &c., to retired officers, 485 : second, pensions to wounded 
Indians, 60. Indian presents, 8,768; total, 9,313. The profits on 
these presents, which consist of spirits, gunpowder, arms, blankets, and 
other stores common to the commissariat department, may be supposed to 
be considerable ; but, apart from the profits on such articles, there are the 
following expenses incurred in conducting this establishment : Salaries, 
2,432 ; contingencies, comprising office rent, stationery, transport, distri- 
bution of presents, provisions, &c., 2,563 ; together, 4,995. Four 
thousand nine hundred and ninety-five pounds expended on the agreeable 
employment of having a general holiday with numerous friends, who join 
the excursion from Toronto (so eye-witnesses report), to go to the head 
of Lake Huron to meet Captain Teyoninokarawen, Chief of the Five 
Nations, once a year, to distribute the alleged worth of 9,313 in goods. 

But there is another duty which devolves on the officers of the British 
Commissariat in Canada and Nova Scotia ; it is to pay out of the British 
taxes the following sums to the undermentioned personages : Bishop of 
Montreal, 1,000; Archdeacon of Quebec, 500; Rector of Quebec, 
400 ; Rector of Quebec, for house-rent, 90*: Ministry of Trinity Chapel, 
Quebec, 200 ; Rector of Montreal, 300 ; Rector of Three Rivers, 200 ; 
Rector of Durham, 100; Rector of Coldwell Manor, 10,0; Rector of 
St. Armand, 100 ; Verger (or doorkeeper) of Quebec, 30 ; Rent of 
Protestant burial-ground, 20 18s. 6d. ; Presbyterian Minister, Montreal, 
50 ; Presbyterian Minister, Argentenil, 100 ; Roman Catholic Arch- 
bishop, Quebec, 1,000; Bishop of Nova Scotia, 2,000: Archdeacon, 
300 ; Presbyterian Minister, 75 ; Pension to President of King's 
College, 400 ; Archdeacon of New Brunswick, 300 ; Archdeacon of 
Bermuda, 200 ; Archdeacon of Newfoundland, 300 ; Roman Catholic 
Bishop of Newfoundland, 300 ; to Foreign Missionaries of the Society 
for the Propagation of the Gospel in Nova Scotia, 3,412 10s. ; Minister 
of Prince Edward's Island, 100 : in all, for North American Clergy paid 
by our Military Commissariat, 11.578 8s. 6d. 

Among other personages in Canada paid out of British taxes there aic 
persons employed in clearing snow from official places of residence, and 
chimney-sweepers and washerwomen are charged for wherever there is 
a town-major, a barrack-master, or a fort-adjutant ; so that, whilst most 
of those officers, their clerks and assistants, hold offices in plurality and 
draw pluralities of pay, they draw pay, also, for every kind of menial 
service performed in their official places of residence. 

The following specimen of expenditure in the Ordnance department 
will lead us to those minor facts ; and those, again, will lead us to inquire 
where the corruption begins ; and what must be the rottenness of the 
governing system which spreads corruption to every extremity, the most 
distant and the most minute in the Government service. There is good 
reason to believe that, if a faithful return were rendered of all the 
appointments of subordinate servants in the colonies by the several heads 
of the Army, Navy, Ordnance, Commissariat, Colonial, and Treasury 
departments, it would be found that a large majority of them were made 
at the solicitation of Members of Parliament representing small borough 
constituencies, or counties which are in the nomination of a few powerful 
families : 

At QUEBEC there are 

One Storekeeper 550 

Three Clerks, at salaries varying from 90 to 210 510 

Assistant Clerk 

Law Charges 200 

Ground Rent ol 

Removing Snow , 20 

Postage 80 

Sundry other contingent Disbursements 100 


One Storekeeper 560 

One Deputy Storekeeper 340 

Five Clerks, from 90 to 250 780 

One Assistant Clerk 80 

One temporary Clerk 91 

Postage 200 

Law Charges 209 

Fines on Release from all Seignorial Charges 

Rent of Two Storehouses > 264 

Travelling Expenses, Advertisements, and other contin^eir Disb'.i^omoat- 212 


One Storekeeper 290 

Three Clerks, from 90 to 210 520 

Postage 100 

Law Charges 70 

Travelling Expenses, Advertisements, and other Contingent Disbursements .... 82 
Signal Station Establishment at Cape Diamond and Island of Orleans, consisting 

of Nine Persons 229 


One Deputy Storekeeper and Acting Barrack-master 250 

Postage, &c 8 


One Deputy Storekeeper and Acting Barrack-master 300 

One Clerk, from 90 to 180 180 

One Assistant Clerk 86 

One temporary Clerk 

Extra Pay to Two Barrack-masters performing Ordnance duties 9 

Law Charges 10 

Postage 20 

Travelling Expenses and Small Disbursements 5 


One Storekeeper and Acting Barrack-master 320 

Two Clerks, from 90 to 170 300 


One temporary Clerk 91 

Law Charges 100 

Travelling Expenses 50 

Taxes 200 

Postage and other Disbursements 170 


One Deputy Storekeeper and Acting Barrack-master 240 

Postage and other Small Disbursements 108 


One Deputy Storekeeper and Acting Barrack-master 210 

One Clerk, from 90 to 180 180 

Sundry Small Disbursements ... 31 


One Storekeeper 400 

One Deputy Storekeeper 250 

Four Clerks, from 90 to 210 610 

Two Assistant Clerks 160 

Ordnance Hospital 40 

Posting, Travelling, Advertisements, and sundry other Disbursements 286 

Signal Station Re-establishment, consisting of Five Persons 100 


One Deputy Storekeeper 300 

Two Clerks, from 90 to 180 300 

Sundry Small Disbursements 40 

Signal Station, Partridge Island . 17 


One Deputy Storekeeper and Acting Barrack -Master 250 

Sundry Small Disbursements 3 


One Barrack-Master, at 15s. per day 

Seven Barrack-Sergeants one at 3s., five at 2s. 6d., and one at 2s. 2d. per day . . 317 

Labourer , 

Lighting Lamps * 33 

Washing, Bedding, Sheets, &c 330 

Sweeping Chimneys, Postage, Advertisements, and other Contingencies 


Five Barrack-Masters, from 7s. 6d. to 15s. per day 868 

Eight Barrack-Sergeants one at 3s., seven at 2s. 6d., and one at Is. 6d. per day. . 373 

One Labourer 27 

Rent of Officers' Quarters and Taxes 1,792 

Washing, Bedding, Sheets, &c 948 

Sweeping Chimneys, Postage, Advertisements, and other Contingencies 526 


Two Barrack-Masters, from 5s. to 12s. 6d. per day 365 

Four Barrack-Sergeants, from 2s. 6d. to 3s. per day ; - 129 

Washing, Bedding, Sheets, &c 325 

Sweeping Chimneys, Postage, Advertisements, and other Contingencies 230 


Five Barrack-Masters , 684 

Eight Barrack-Sergeants 365 

Three Labourers 91 

Washing, Bedding, Sheets, &c 665 

Sweeping Chimneys, Postage, Advertisements, and other Contingencies 738 


One Barrack-Sergeant, at 2s. 6d. per day. 46 

Washing, Bedding, Sheets, &c 60 

Sweeping Chimneys, Postage, Advertisements, and other Contingencies 112 


One Barrack-Sergeant, at 2s. 6d. per day 46 

Washing, Bedding, Sheets, &c 

Sweeping Chimneys, Postage, Advertisements, and other Contingencies 57 



ne Barrack-Sergeant, at 3s. 6d. per day 64 

"Washing, Bedding, Sheets, &c 11 

Sweeping Chimneys, Postage, and other Contingencies 21 


Barrack-Sergeants, at 2s. 6d. per day -. 91 

Washing, Bedding, Sheets, &c 100 

Sweeping Chimneys, Advertisements, and other Contingencies 100 


One Barrack-Master, at 15s. per day 27^ 

Four Barrack-Sergeants, at 2s. 6d. to 3s. 6d. per day 20^ 

Two Ditto Labourers 2^ 

Washing, Bedding, Sheets, &c 25^ 

Sweeping Chimneys, Postage, Advertisements, and other Contingencies 20;: 

Bent 4 2 


One Barrack-Master 137 

One Barrack Labourer 12 

Washing, Bedding, Sheets, &c 40 

Sweeping Chimneys, Postage, Advertisements, and other Contingencies 64 


Two Barrack-Masters, at 7s. 6d. per day each 274 

Two Barrack- Sergeants, at 2s. 6d 137 

Washing, Bedding, Sheets, &c 150 

Sweeping Chimneys, Postage, Advertisements, and sundry other Contingencies. . 12 1 


One Labourer 12 

Washing, Bedding, Sheets, &c 25 

Sweeping Chimneys, Postage, Advertisements, and sundry other Contingencies,, 20 


One Barrack-Master 200 

One Barrack Labourer, at Is. per day 18 

Washing, Bedding, Sheets, &c 15 

Sweeping Chimneys, Postage, Advertisements 48 


One Barrack-Master, at 10s. per day 183 

One Barrack-Sergeant, at 4s. 6d. per day 82 

Sweeping Chimneys and Contingencies 20 

In addition to the foregoing, there are establishments charged for in 
the Navy Estimates at Kingston with such items as the following : 
Clerk in charge, 350 ; acting foreman of shipwrights on special service, 
300 ; allowance to the incumbent of Fort Maitland, for officiating as 
clergyman to the crews of her Majesty's vessels at that fort, 10 ; allow- 
ance to the clergyman of the English church at Penetanguishene, for the 
use of two pews for the crews of the steam vessels on the Lakes of Canada, 
12; allowance to acting foreman of shipwrights, in lieu of a house, 
2 2s. per week ; allowance in lieu of stationery, namely, to the officer in 
command on the Lakes of Canada, 10; to the clerk in charge, 10; 
travelling charges, &c., 87. 

And at Halifax there are the naval storekeeper and agent victualler, 
450 ; clerk to ditto, 200 ; rates and taxes, 19 ; allowance to the 
storekeeper in lieu of stationery, 12 ; printing, sweeping chimneys, and 
other small charges, 35. 

Again, there is under another head at Halifax, clerk to the agent 
victualler, 200; allowance to the agent Victualler in lieu of stationery, 
6; fuel, &c.,14. 

Again, at Halifax, there is under the head of naval medical establish- 


ments, clerk in charge, in addition to his salary as agent victualler, 50 ; 
allowance of stationery, 2 2s.; fees to the chaplain in the garrison, 
10 10s. ; other small expenses, 9 8s. 

Next, there are, under the head of wages to artificers in Canada, 460 ; 
Halifax, 2,700. Again, for the same in the victualling department at 
Halifax, 80. 

The variety of heads under which these items are entered and charged, 
require a variety of clerks and office expenses to correspond. 

Once more, at Halifax, there is wages to artificers, in the medical 
department, 100. 

Again, there are at Kingston, Canada, repairs and painting, 174 ; for 
the same at Halifax, 109 ; and again, at Halifax, in the medical depart- 
ment, 11. 

Those small items, in the aggregate, make up very formidable totals ; 
and the totals of all the colonies represent a fearful amount of British 
taxes. Their relations to the commercial statistics of the colonies will 
appear hereafter. 



In opening the accounts of the Ordnance Department, the Financial 
Reform Association begin with the Master- General of the Board, the 
Marquis of Anglesey, who draws as tailor Colonel of the Royal Horse 
Guards, 1,800; also as Captain of Cowes Castle, 173 7s. 6d. ; and as 
Master- General of the Board of Ordnance, 3,000. His Field-Marshal's 
Baton cost 315 (in 1846). 

The other expenses of the Master- General's office are : 

1 Surveyor- General 1,200 

1 Clerk of the Ordnance 1,200 

1 Principal Storekeeper 1,200 

1 Secretary to the Master-General 1,000 

1 Secretary to the Board 1,400 


1 ChiefClerk 800 

1 Senior Clerk , 430 

1 Junior Clerk 160 


1 Chief Clerk Per annum 900 

6 Senior Clerks, 1st class, from 450 to 600 (1 at 700) 3,560 

9 Senior Clerks, 2nd class, from 320 to 430 3,630 

15 Junior Clerks, 1st class, from 190 to 300 3,920 

13 Ditto 2nd class, from 90 to 180 1,620 

2 Assistant Clerks, each at 90 180 


2 Senior Clerks, 1st class, from 450 to 600 1,070 

6 Ditto 2nd class, from ..320 to 430 1,910 

7 Junior Clerks, 1st class, from 190 to 300 1,700 

2 Assistant Clerks, each at 90 180 


1 Chief Clerk, at 900 900 

5 Senior Clerks, first class, from 450 to 600, 1 at 700 and 1 at 690 2,970 
7 Senior Clerks, 2nd class, from * . . . , 320 to 430 2,720 

10 Junior Clerks, 1st class, from 190 to 300 2,460 

10 Ditto 2nd class, from 90 to 180 1,250 

2 Assistant Clerks, each at : 90 180 


1 Chief Clerk, at 900 900 

5 Senior Clerks, 1st class, from 450 to 600, 1 at 700 2,930 

6 Ditto, 2nd class, from 320 to 430 2,430 

9 Junior Clerks, 1st class, from 190 to 300 2,340 

13 Ditto, 2nd class, from .90 to 180 1,250 

Assistant Clerk 90 90 

1 Chief Clerk, at < '. 900 900 

7 Senior Clerks, 1st class, from 450 to 600, 3 at 700, and 1 at 650 4,230 

10 Ditto 2nd class, from 320 to 430 3,840 

11 Junior Clerks, 1st class, from ..190 to 300 2,490 

9 Ditto 2nd class, from 90 to 180 900 

The Inspector-General, assistant to ditto, second assistant to ditto, and 
Assistant Adjutant- General, receive pay according to their regimental 
rank, and have allowances of 1,509, 730, 548, and 695 respectively ; 
but those sums are charged under the head of Ordnance Military Corps, 
and not under the head of office expenses. 

Per annum. 
1 Surveyor, from 

1 Senior Clerk 520 

2 Senior Clerks 490 

3 Junior Clerks, first class 790 

5 Junior Clerks, second class 690 

2 Assistant-Clerks 180 

2 Housekeepers : one at the Tower, 100 ; one at Pall-mall, 80 180 

24 Porters, Doorkeepers, and Messengers, at salaries varying from 75 to 120 2,315 

1 Engine-keeper 70 


1 Superintendent of Shipping 5CO 

1 Clerk to Ditto '. 160 

1 Clerk of the Cheque in the Tower 250 

1 Inspector of Small Arms in the Tower 600 

1 Assistant-Inspector 250 


Rent of Premises in Pall-mall 1,680 

Ditto at the Tower, &c 165 

Coals and Candles 954 

Postage 7,500 

Law Charges 4,500 

Taxes, Advertisements, Stamps, Travelling Expenses, and Hire of Temporary 

Assistants 10,000 

Expense of the Metropolitan police in the Tower, in 1847, .1,025 ; in 1848 
transferred to the department of wages ; total salaries and contingencies of 

Ordnance-office 95,564 

Deduct for stores sold to public companies and individuals, and the proceeds 
applied to the payment of salaries 4,428 

There remains to be paid in office salaries, from 31st March, 1848, to 1st April, 
1849 91,136 


Consisting of 547 officers and 18,000 non-commissioned officers and men including 1 
adjutant and 148 non-commissioned officers and gunners of the late Invalid Battalion, 
retained in the several garrisons and batteries, also one company of Royal African 
gunners at Jamaica, and one company of gun Lascars at Hong Kong, namely, 


1 Master-General (Colonel) Nil. 

Per aii num. 

10 Colonels Commandant, each at 1,003 . . 10,030 

20 Colonels, each at 26s. 3d. per day. 9,581 

30 Lieutenant-Colonels 18 1 . . 9,901 

10 Ditto 16 11 .. 3,087 

2 Chaplains 16 .. 584 



10 Adjutants 12 9 2,327 

10 Quarter-masters 7 10 1,429 

3 Veterinary Surgeons 8 

10 Sergeant-Majors 4 U 749 

11 Quarter-master Sergeants 3 7i 724 

10 Sergeants attending the Repository 2 ! 487 

1' Sergeant-Schoolmaster ; 3 7i 66 

1 Drum-Major 3 74 66 

1 Fife-Major 22 40 

1 Trumpet-Major 2 8 49 

1 Master of the Band 5 6 100 

1 Sergeant Ditto 2 10| 52 

1 First Corporal Ditto 2 4 

1 Second Ditto Ditto 2 2* 40 

20 Musicians as Gunners, at 1 5f 540 

10 Farriers and Carriage Smiths 3 2| 589 

10 Shoeing and Ditto 2 If 

10 Collar Makers 1 lOf 346 

10 Wheelers 1 10f 346 

1 Sergeant Armourer 2 8 


1 Officer commanding the troops at "Woolwich, at .20 365 

1 Commandant in Ireland 22 9 

1 Deputy Adjutant-General 40 730 

1 Assistant Ditto 20 365 

1 Ditto Ditto in Ireland 14 3 260 

1 Brigade-Major in England 10 

1 Aide-de-Camp 10 0" 182 

1 Deputy Assistant Quarter-master General, Woolwich 8 146 


100 Captains, each at 12s. 2d. .. 22,204 

100 Second Captains 11 1 20,227 

200 First Lieutenants 610 24,942 

50 Second Ditto 5 7 5,095 

100 Company Sergeants *. 3 2 5,779 

300 Sergeants 2 8 14,600 

400 Corporals 2 2 15,817 

400 Bombardiers 2 14,600 

9000 Gunners and Drivers 1 31 208,734 

100 Trumpeters 1 3| 2,319 

100 Drummers 1 3 j 2,319 

4 Bombardiers, Royal African Artillery Gunners 2 

60 Gunners Ditto Ditto 1 3j 1,392 

1 Jermider Gun Lascars, attached to Royal Artillery in China 2 

2 Sergeants Ditto Ditto 1 3 

4 Corporals Ditto Ditto 11 

81 Privates Ditto Ditto 10 1,231 


1 Adjutant 8s. 6d. .. 155 

9 Sergeants 2 8' .. 438 

8 Corporals 2 2 .. 317 

8 Bombardiers 2 .. 292 

123 Gunners 1 3 .. 2,852 


Consisting of 46 Officers and 595 Non-commissioned Officers and Men, namely, Field 

and Staff Officers : Per day each. 

1 Colonel-Commandant 60s. Od. . ." 1,095 

2 Colonels 32 4 1,180 

5 Lieutenant-Colonels 27 1 2,471 

1 Ditto 22 11 418 

1 Adjutant 17 9 324 

1 Quarter-master and Commissary of Stores 10 10 198 

1 Sergeant-Major 4 3$ 

1 Quarter-master- Sergeant 3 9J 69 



iff-Sergeant 3s. 9.|d. per day. 69 

1 Trumpet Major 210 .. 52 

1 Farrier and Smith 3 lOf . . 71 

1 Carriage Smith 3 lOf .. 71 

3 Ditto 3 4f .. 186 

1 Collar-maker 3 4f .. 62 


7 Captains, at 16s. Id. per day. 2,055 

7 Second Captains 16 1 . . 2,055 

21 First Lieutenants 9 10 . . 3,769 

14 Troop Staff Sergeants 3 9 . . %3 

21 Sergeants 2 10 .. 1,086 

21 Corporals 2 4 .. 894 

14 Bombardiers 2 2 . . 554 

554 Gunners 1 5* .. 9,287 

126 Drivers 1 3| . . 2 922 

7 Trumpeters 2 1 J . . 269 

7 Farriers and Smiths 3 4| . . 434 

7 Shoeing Smiths 2 3 .. 290 

7 Collar-makers 2 0} . . 263 

7 Wheelers 2 Of .. 263 


C insisting of Three Officers, and Thirty-one Non-commissioned Officers and Men, 

namely : Per day, 

1 Captain, at 16s. Id. .. 294 

2 Lieutenants 9 10 .. 359 

1 Sergeant-Major 4 3 . . 78 

3 Sergeants 2 10 .. 155 

2 Corporals 2 4 . . 85 

"RoughRiders 1 5J .. 655 


In the several Garrisons of the United Kingdom : Per day. 

71 Master Gunners, at 3s. Od. . . 3,887 

Consisting of Six Officers, namely : Per annum. 

Director-General, at 400 .. 400 

1 Assistant Director 230 . 230 

1 Commissary 20s. per day 365 

1 Assistant Commissary 8 . 145 

1 Clerk of Stores 7 . 128 

1 Conductor of Stores 5 . 91 

Consisting of Forty-five Officers, namely : Per day. 

1 Director-General 60s. Od. .. 1,095 

1 Deputy Inspector-General 24 .. 438 

8 Senior Surgeons 19 . . 2,774 

11 Surgeons 13 .. 2,610 

24 Assistant Surgeons 7 6 . . 3,825 

Consisting of 280 Officers, namely : 

Colonel (the Master-General) Nil. 

6 Colonels Commandant, each at 1,000 per ann. 6,000 

12 Colonels, at .26s. 3d. per day. 5,749 

24 Lieutenant-Colonels 18 1 . . 7,920 

6 Ditto 16 1 .. 1,761 

48 Captains , 11 1 . . 9J09 

48 Second Captains 11 1 .. 9,709 

96 First Lieutenants 6 10 . . 11,972 

40 Second Lieutenants 5 7 .. 4,076 

Inspector-General of Fortifications 40 . . 730 

First Assistant Ditto 30 .. 548 

oecond Assistant Ditto , 20 .. 365 

Assistant Adjutant-General 20 .. 365 








Consisting of Three Officers, and 1,867 Non-commissioned Officers and Men, namely: 

STAFF. Per day. 

1 Brigade-Major, at 10s. Od. | 

1 Adjutant 10 } 

1 Quarter-Master 8 

2 Sergeant-Majors, each at 4 6A 

2 Quarter-Master Sergeants 4 0^ 

1 Bugle-Major 4 


19 Coloured Sergeants each at 3s. 2|d. 

74 Sergeants 2 8 

93 Corporals 2 2-i 

93 Second Corporals 1 lOf 

1,545 Carpenters, Masons, Bricklayers, Smiths, Wheelers, Coopers, 

Collar-makers, Painters, Tailors, Miners 1 2^ 

38 Buglers 1 2J 

Three additional companies of Sappers and Miners, consisting of 315 
Non-commissioned Officers and Men employed on trigonometrical surveys, 
and especially raised for that purpose, are paid out of the item of 60.000 
for surveys, charged in the scientific branch. 


3 Colonels, at 13s. Od 

7 Lieutenant Colonels 9 

3 Ditto 8 Oi 

14 Captains 5 6 

6 Ditto, having Brevet rank 6 6 

15 Second Captains 4 

15 Ditto, having Brevet rank 5 

29 First Lieutenants 6 5 

Ditto, above seven years' standing 3 11 

3 Second Lieutenants 2 9 

1 Captain, having Brevet rank, London district 13 1 

2 First Lieutenants, London district 6 10 


3 Colonels, at 26s. Od. 

14 Lieutenant-Colonels .*. .. 18 1 

3 Ditto 16 1 

11 Captains 11 1 

6 Ditto, having Brevet rank 13 1 

18 Second Captains 8 !> 22,060 

2 Ditto having Brevet rank 10 

64 First Lieutenants 6 10 

Ditto, above seven years' standing 7 10 

2 Second Lieutenants 5 7 

1 Captain- Assistant to the Commanding Engineer in Canada . . 

Accommodated with Quarters, or supplied with Fuel and Light. 
At Home 503 

Abroad .......................................................... 1,347 

f , c - n 
1 ' 8o( 

Since the statement of the Ordnance expenditure was drawn up staff 
and superior officers for two battalions have been added to the Artillery. 
As soon as the session of Parliament was over they were Gazetted. 
" There was no more occasion," writes an officer of great experience to 
the Financial Reform Association, after seeing the first edition of this 
Tract, " for two additional Colonels Commandant, four Colonels, eight 
Lieutenant- Colonels, two Adjutants, two Quarter-Masters, than for a 
fifth wheel to a coach, for they could never employ those they had 
already. Not a single Colonel out of twenty they had commanded a 
battalion at Woolwich." So that, like the Commandants that rank has 


early degenerated into a sinecure, not a single Adjutant or Quarter- 
faster is employed abroad. 

Having given the pay of the Royal Engineers, and the additional pay 
llowed to them when employed, it might be supposed there was nothing 
aore. There is more. There is additional pay to the Inspector- General 
>f Fortifications when staff pay is not granted, 365 ; ditto to twenty 
>fficers for brevet rank and length of service, 693 ; specific pay to the 
>resent Adjutant- General, in lieu of extra pay as late Brigade-Major, 
;J148 ; command pay to an officer commanding in Ireland, 183; staff 
>ay to Brigade-Major, 183 ; command and staff pay *to officers abroad, 
^4,051 ; consolidated allowances in lieu of rations, forage, fuel, and 
;andles, lodging, &cc., to officers at Hong-Kong, 708 ; allowance to 
>fficers acting as Adjutants and Quarter-masters abroad, 37. 

But again, we have allowances to Royal Engineers, as follows : 
Allowance in lieu of house rent to the Inspector- General of Fortifications, 
250 ; ditto to Commanding Royal Engineer at Dublin, 100 ; lodging 
illowaiice to the first Assistant Inspector-General, 55 ; ditto to the 
5econd, 55 ; ditto to the Assistant Adjutant- General, 55 ; ditto to a 
Field Officer and a Subaltern in the London district, 75 ; ditto to the 
Brigade-Major in Ireland, 55. 

But even this is not the end of the allowances. We have for ser- 
vants : Allowance, in lieu of servants, to the Inspector-General, to the 
First and Second Assistant Inspectors-General, to the Assistant- Adjutant- 
General, and to officers at home and abroad receiving extra pay, 7,228 ; 
allowance in lieu of black servants, 849 ; allowance to officers in aid of 
mess at home and abroad, 870 : allowance to ditto in lieu of forage at 
home, 877. 


THE ORDNANCE. (Continued.} 
suming the examination of the Ordnance expenditure, the Asso- 
ciation will not dwell on the details at great length. The allowances, 
two-fold and three-fold, made to the officers of the Royal Engineers, in 
addition to their regular pay, as stated in last section, are also given to 
the Artillery. The irregular nature of those allowances mistify the public 
accounts so much that the actual expenditure of any branch of the 
military service can never be ascertained by examining that branch of 
service alone. The gross amount of the Ordnance expenses, according 
to the estimates, being 3,115,218, and the total amount of pay to the 
officers and men of the effective field and garrison services being little 
over one-sixth of that sum, it becomes an interesting subject of inquiry 
discover the means by which the remainder is expended. First, there 
is pay to 14.294 Officers, Non-commissioned officers, rank and file, as 
detailed in last section. ....... 543,271 

Additional pay, &cc. ........ 68,270 

Allowances . . . . . . . . .26,738 

Clothing 34,791 

Hospital expenses . . 3,180 

Divine service . . . . . . . . 939 

Libraries and schools . 711 

Movement of troops . . . . . . 4,187 


Recruiting . . . . 26,775 

Agency .... . . . 6,424 

Miscellaneous ......... 961 

Making the sum up to . . . 716,247 

The Commissariat Department of the Ordnance is mixed up with the 
army in a manner that again suggests the propriety, the economic neces- 
sity, of having all the departments of the war services brought under one 
head of management. Much of the enormous expenditure could be saved 
by such an arrangement, and the duties be better performed. 

A staff of clerks, with sinecurist secretaries above them, selected 
from the disinherited younger branches of landed families, and thus 
provided for in the absence of more useful and respectable pursuits, are 
employed in the Ordnance, in the department of finding forage for 3,361 
cavalry horses, while another staff of clerks, with similar secretaries over 
them, are kept in the Army-office, to conduct the business relating to the 
men who ride the horses. Another staff of clerks, with honourable 
younger brothers of peers and members of Parliament over them, are in 
the Army-office, to conduct the department of corresponding with the 
general officers, who, as head colonels of regiments, traffic in clothes and 
horses ; while a similar staff of clerks, with honourable sons of peers and 
members of Parliament, are employed in the Ordnance-office, to conduct 
the department of selling the dung of those horses. This article, with 
another article not specified in amount, is valued in the current year at 
12,350, but the expense of selling it at the different barracks, and of 
paying the staff of clerks and sinecurist secretaries to keep the accounts, 
is about equal to that sum, if not more. 

Again, there is another staff of clerks to manage the accounts or 
purchasing and selling artillery horses, which is quite a distinct branch of 
business from that of the cavalry of the line; while another set of the 
same expensive gentlemen are conducting the forage department, and a 
third are selling the dung. 

The following is an abstract of this department of the Ordnance : 

Forage for 3,361 Cavalry Horses in Great Britain 86,896 

Deduct stoppages for Officers' Horses and allowance for Stable Dung . . 12,350 


Forage for 648 Artillery Horses in Great Britain 16,754 

Deduct, as above 1,828 


Coals, &c., for Barracks in Great Britain and Ireland 63,909 

Candles, &c., for ditto ditto 11,779 

Palliass Straw ditto ditto 8,530 

Miscellaneous expenses, Ireland 250 

Money allowances in lieu of Coals and Candles, to 35 Gunners, at 6 per ann. ea. 210 
Ditto in lieu of Fuel, Candles, and Straw, to Artillerymen stationed in towers and 

batteries 200 

Lodging Money to Commissariat Officers' employed in Ireland and Scotland .... Nil. 
Purchase and Repair of Barrack and Hospital Furniture, Bedding, and Utensils, 

at home and abroad 89,500 

Great Coats for the Army, &c 26,500 

Clothing for Colonial Corps, Recruiting Districts, and Garrisons at home and 

abroad 13,411 

Clothing, &c for Enrolled Pensioners 270 

Winter Clothing for Troops in Canada 5,000 

Clothing Necessaries, and Implements for Military Prisons 7,000 


Making a total in this department , exclusive of office expenses of 316,031 

The Office expenses are 91,136 


Text there are the Ordnance-store Establishments in the United Kingdom and 
colonies, specimens of which were given, when treating of Bermuda and 

Canada, in Section VII., which cost.... 98,404 

id there are Barrack Establishments, costing 172,711 

And there is the pay of Clerks of Works, with numerous items under that head. . 52,092 
From which three sums deduct the proceeds from a corn-mill at Waltham Abbey 417 

Rents 11,843 

Rents of Canteens, Washing Sheets, &c 75,301 

And there remains to be paid 235,646 

Next there are wages of Artificers, Labourers, and others, at the several estab- 
lishments in the United Kingdom and Colonies 158,567 

Next there are Ordnance stores for land and sea service as follows : 

Supply and Repairs of Small Arms 140,000 

Purchase of Ordnance Stores, of every description 273,350 

Repair of Ordnance Vessels 400 

Supply of Iron Ordnance, Shot, Shells, &c 72,335 

Materials for Packing, Freight, and Carriage of Arms and Stores 12,000 

Sundry Expenses 4,500 

iuct the proceeds of the Sale of Old Stores 38,842 

And there remains to be paid for Ordnance Stores 463,743 

Next there are new works, additions, alterations, and improvements, at home, 

comprising some hundreds of items, most of them very doubtful 353,435 

And for the same class of works abroad there is a sum required of 123,559 

And again, there are for the same class of works at home, each costing less 

thanl,000 29,946 

And for the same abroad 22,848 

Next there are ordinary and current repairs at various stations 207,569 

Total for works 737,357 



ext come the Ordnance Surveys of the United Kingdom 60,000 

Deduct income from Sale of Ordnance Maps 2,580 

Net charge for Surveys 57,420 

_ ext there is the Royal Military Academy 27,367 

Deduct contributions from the friends of Gentlemen Cadets 19,398 \ T Q AfiO 

Othersums 271 ) 

Amount paid for Military Academy 7,698 

Next there is the Establishment at Chatham, for the instruction of the Royal 

Engineer Department 5,589 

There are also for the Royal Military Repository at Woolwich 

And extra pay to a Lieutenant-Colonel for superintending the Publication of 

Magnetic Observations 

Draughtsmen 750 

Total for Scientific Branch 71,987 

Text come the Non-effective Services, Military and Civil, of the Ordnance, 

Retired, Full, and Half-pay 69,026 

Retired and unattached General Officers, oe Lieutenant-General at 700 per 

annum ; three Major-Generals at 600 per annum ; twenty-two others with 

Regimental Pay. In all 14,086 

Pensions for Good Service 2,421 

Pensions for Wounds : '. 4,42( 

Rewards to Sergeants 

Widows' Pensions 17,081 

Compassionate Allowances 6,084 

Other items (less 149) 4,928 

Total non-effective 118,097 

Add to which the Civil Department 49,344 

And the Expenses, Non-effective, Military, and Civil, are 167,441 

Total for Effective and Non-effective Ordnance Service 3,115,218 


The Financial Reform Association was instituted in Liverpool, on the 20th of 
April, 1848, for the following 


1st. To use all lawful and constitutional means of inducing the most rigid economy in 
the expenditure of the Government, consistent with due efficiency in the several depart- 
ments of the public service. 

2nd To advocate the adoption of a simple and equitable system of direct taxation, 
fairly levied upon property and income, in lieu of the present unequal, complicated, and 
expensively-collected duties upon commodities. 

Political partisanship is distinctly disowned, the Association being composed of men of 
all political parties. 

TERMS OF MEMBERSHIP. Five Shillings per annum for the year ending 19th 
April, 1849; and a Subscription of Ten Shillings and _ up wards will entitle 
Members to receive all the publications of the Association free by post. 

The Publications already issued are Reports of the Public Meetings of the 
Association, and Tracts Nos. 1, 2, 3, 4, 5, 6, and 7. 

No. I. treats of the CIVIL LIST ; of the augmentation of National Burdens 
since George I. ; of her Majesty's Privy Purse, Household Salaries, Household 
Tradesmen's Bills, Bounties, and Charities ; and also of the Departments of the 
Lord Chamberlain, the Lord Steward, the Master of the Horse, the Mistress of 
the Robes, and of all those idlers whom ages of custom have permitted to be 
fixed on the Royal establishment, eating up her Majesty's Royal income, and 
leading the public to believe that Royalty is more costly than it really is. 

No. II. treats of the PENSION LIST. 

No. III. of TAXATION ; its Amount and Sources ; its Effect on the Physical 
Condition of the People, and on the Trade of the Country. 


No. V., VI., and VII., on the ARMY, ORDNANCE, COMMISSARIAT, NAVY, and 

N.B. Public Meetings are held on the third Wednesday of every month; the 
Council meets every Monday and Thursday; and the Secretary attends the 
Office daily. Sections of the Tracts, in printed slips, are forwarded once a week 
to nearly every newspaper in the Kingdom. 

Post-office orders to be made payable to EDWARD BRODRIBB, Esq., Treasurer 
of the Association, Harrington Chambers, North John-street, Liverpool. Sub- 
scriptions are also received by Mr. EFFINGHAM WILSON, Royal Exchange, 

Harrrington Chambers, North John-street, Liverpool, Deceftiber, 1818. 

LIVERPOOL: Published by the ASSOCIATION, Harrington Chambers, North John-street; by 
SMITH, ROGERSON, and Co., Lord-street; and Sold by all the Booksellers. LONDON: The 
Trade Supplied at the Office of the Standard of Freedom, 335, Strand, and by SIMPKIN, MARSHALL, 
and Co., Stationers' Hall-court ; GEORGE VICKERS, Holywell-street, Strand ; GROOMBRIDGE and 
SONS, Paternoster-row; EFFINGHAM WILSON, Royal Exchange; CHARLES GILPIN, 5, Bishops- 
gate-street; H. BINKS, 85, Aldersgate- street. Dublin, by GILPIN, Dame-street. MANCHES- 
CHESTER, ABEL HEYWOOD. Edinburgh, J. MENZIES, Prince's-street. 

Printed at the Office of the " STANDARD OF FREEDOM," 335, Strand. London, 


No. 6. 



For 1849, 








THE financial statement which the Chancellor of the Exchequer, or the Prime 
Minister, makes annually to Parliament, of revenue to be raised, revenue to be 
expended, taxes to be imposed, taxes to be remitted, or taxes to be changed, 
has, by long Parliamentary custom, been called " the Budget" The term budget, 
is, therefore, familiar to the public, and is applied to Mr. Cobden's propositions 
because it is familiar. This is called the National Budget, as the other is called 
the Ministerial Budget. This cares most for the fate of the nation ; that most 
for the fate of the Ministers. This includes no consideration for the political 
dependants of Government, whose number is a multitude, whose tax-paid places, 
distributed around the girdle of the globe, encumber and obstruct alike the 
business of Government and the progress of productive industry. This budget 
makes provision for a liberal and sufficient payment to the necessary servants of 
the nation, and it deals with the means by which the nation may most conve- 
niently, during the year 1849, provide the funds by which the public servants 
are to be paid. It is a National Budget, intended for the nation to understand } 
and carry into effect. 

The circumstance of its being addressed to the President of the Financial 
Reform Association was, that two parties, Mr. Cobden, on the one hand, and 
the Association on the other, discovered that they were separately working to 
accomplish similar objects. A personal conference took place. Mr. Cobden 
visited the Council of the Association on the 7th of December, at Liverpool, and 

stated his views as to measures of financial reform immediately practicable, and 
heard in return the individual as well as the collective opinions of the members 
of the Council. Mr. Cobden intimated that he would reduce his propositions to 
writing, in the shape of a budget, and submit them to the judgment of the 
Council. This he has done, and the Council at once submitted them to the judg- 
ment of the Association, to a public meeting of the inhabitants of Liverpool, and 
to the country. 

This meeting was held at the Concert-hall, Lord Nelson-street, on the evening 
of Wednesday, the 20th December. The President of the Association, Robertson 
Gladstone, Esq., took the chair at eight o'clock, and was greeted with the hearty 
plaudits of the meeting. In opening the business of the evening, he said, 

Gentlemen, I am sure it would be satisfactory to those who may possibly 
entertain doubts as to whether the subject of Financial Reform is making any 
progress in this country, to witness what I do, on the present occasion, the 
assemblage of the tradesman, the mechanic, and the labourer, anxious, after the 
termination of their daily toil, to inform themselves correctly on a subject in 
which we have all one common interest. It is highly gratifying to my own 
feelings to be able to assure you, that the cause we are advocating is rapidly 
advancing, and you will learn, from the report about to be read to you, that not 
only in Liverpool, but in various parts of the United Kingdom, there exists a 
very strong and decided opinion in favour of the views of our Association. I 
regret that on the last occasion, when a public meeting was held in this room 
of the members of our Association, I was necessarily absent ; but I cannot allow 
the opportunity to pass by without expressing my sincere thanks to the gentle- 
man who then so ably presided, Mr. Charles Robertson, one of our vice-presi- 
dents, for the terms in which he was pleased to speak of the very limited 
services I have been able to render to the cause of Financial Reform. I can 
honestly and fearlessly say, with reference to the part I have taken, that my 
object has not been to gratify any particular feeling, or to intrude myself, 
unnecessarily, on the notice of this communitv (hear, hear) ; but, on the con- 
trary, impelled alone by a sense of duty, which, in its responsibility, rests 
alike on all, my desire has been to endeavour to promote, by fair and legiti- 
mate means, a complete reformation of our financial expenditure, as essential 
to the future prosperity and welfare of our country. I shall not, on this 
occasion, attempt to trespass on your time and patience by going into any 
detail on those various points which have been, I think, as you will admit, 
very ably commented upon in the series of tracts already published by our 
Association. The business of this evening will consist of the reading of a 
report of the proceedings of our Association, drawn up by our secretary, to 
which I must beg your attentive consideration, to be followed by a commu- 
nication, of very great moment to us all, received this day from one of the 
members for the West Riding, Mr. Cobden (loud applause). I must, however, 
first take this opportunity of rendering to the editors of those journals, local 
and national, who have powefully supported our views on behalf of the 
Association, our respected and grateful thanks, for the great zeal and ability 
with which they have advocated the cause of Financial Reform. I think I may 
be permitted to say, likewise, that we are, perhaps, almost equally indebted to 
those journals who have opposed us; for, in attempting to grapple with our 
statements and the arguments they contain, they have manifested the most 
pitiable imbecility, and, so far as my humble means of judging will enable me 
to form an opinion, signally and entirely failed. Therefore I am anxious, 
whilst recording our sense 01 the hearty co-operation of those who agree with us, 
not altogether to overlook the advantages we have received from the proceedings 
of those who differ from us. To the London Times, especially, we are deeply 
indebted ; for without any pecuniary remuneration, the columns of that journal 
have been opened to us, and advertised our proceedings for nothing (cheers). 

But the editor was not even satisfied with this marked instance of liberality, for 
he has further aided us by the expre?sion of his sentiments, in the shape of 
leading articles, totally void of that talented and powerful strain of reasoning so 
frequently exhibited in its columns, and which have more than satisfied my 
mind that we have right on our side, and that no substantial reasons can be 
urged to controvert the statements we have published (cheers). I have fre- 
quently made these remarks to some of my friends, and the idea has been sug- 
gested, that, very probably, the Times, in nautical language, was preparing to 
'bout ship ; and I have been further urged to recollect that it would not be the 
first occasion of their putting the ship about (laughter). Therefore we must 
make some allowance for the course that journal has adopted, and judge of their 
proceedings with some degree of charitable feeling-. But very soon after the 
period on which we held our first public meeting, the Times (and I have a copy 
of the paper before me) made some remarks, in one of their leading articles as 
to what fell from some of the speakers on that occasion, myself amongst the 
number; and certainly, considering that this journal claims for itself some 
degree of credit for its efforts in favour of Financial Reform (of the existence 
of which I was scarcely aware), it is somewhat extraordinary, that they should 
endeavour to assume a marked hostility towards the objects defined by our 
Association. I refer to their paper of the 30th September, and there find, in 
connexion with this subject, two contradictory statements relative to the impor- 
tance of Financial Reform. They state, " We cannot quite say it is a subject 
of far more vital importance than any other that can be proposed ;" but they 
afterwards add, " This sort of scandal ran through all the speakers, and detracted 
much from the dignity of the most important subject ivhich can occupy the atten- 
tion of man" So much for consistency of opinion. It is too bad of the Times 
to jest in this manner, at the expense, as it will prove in the result, of his friends 
" the moderate and popular " aristocracy of this country. I have no doubt 
that the members of that body are very constant subscribers to this journal, 
and, therefore, it is a hard case for them to be held up to ridicule, for I contend 
that the articles which have appeared in the Times, in the judgment of every 
sound-thinking man, can only be regarded in that light. What we contend for 
is this that the affairs of the nation shall be conducted, in every respect, pre- 
cisely as every sensible, sound-thinking member of this community, with a due 
regard to economy, would manage his own business (loud cheering). In refer- 
ence to the remark that fell from me with respect to the appointment of a 
sergeant-at-arms, an office which is about on a par with that of a very respec- 
table individual a police-constable of Liverpool the Times takes me to task 
for having stated that such parties were obliged to appear in a clean shirt, white 
neckcloth, and black dress. I see no objection whatever to their appearing in 
that dress, and even a white waistcoat to boot ; but I am not to be led away by a 
side wind. I find, in the appointment of Lord John Russell's brother to the 
office of sergeant-at-arms, the duty of which I question if he possesses bodily 
strength to discharge, and if so, is, therefore, dependent on deputies to perform 
the business (if any), that a sum, wrung out of the sinews of the people, to the 
extent of 1,500, is paid, whilst we all know that, in our own community, men 
of unblemished character and reputation would joyfully accept of the appoint- 
ment, and discharge the duty for 100 per annum ; and from this plain matter- 
of-fact statement, not all the subtlety and ingenuity of the Times shall lead me 
astray (cheers). The Times is kind enough to twit me as to the messengers of 
the National Assembly, and says they are equally expensively apparelled, and 
carry a sword. What has that to do with the subject, ? Every man wants to 
know how cheaply he can get his work done (applause). I regret that my abiilty 
is totally unequal to expose, in the manner it deserves, such attempts at plausi- 
bility as are put forth by the Times on this subject. Does the Times mean to 
say that in their own establishment they would pay 1,500 a-year, while for 
100 they could get the same amount of duty discharged ? It is not long since 
I read in the Times, when a reduction in the price of newspapers was very 
generally mooted, and in some instances carried into effect, a statement, making 
reference, if I am not mistaken, to the sum they required for their own journal, 

when it was contended, that to their subscribers and the public, for the price of 
fivepence, they gave fivepennies' worth. Now this is just what we seek 
(cheers). We want to get value received for our money (loud applause). We 
want also to have five pennies' worth, equally with the purchasers of the Times, 
for our fivepence (loud cheers). We contend that we do not get one-hundredth 
part of what we ought to receive ; we are barely paid, even in the wretched 
shape of a fraction (loud applause). The Times very candidly says, with 
reference to what this Association has stated, that its desire is to live dear and 
die cheap. What are we to understand by that ? That they mean to support 
every abuse that exists ; that they will not disturb the present arrangement of 
national affairs; and that they would rather submit to all the evil and injury 
heaped on our heads, than introduce any salutary change whatever. That may 
be the opinion of the Times, but I do not believe that it is that of the great mass 
of the people. With reference to what I have been understood to have said 
respecting Sir Robert Peel's son a young man, of twenty-three years of age, 
who had been appointed to the command of the Daring, but whom I was said 
to have represented as being in command of one of the finest frigates in the navy 
I beg to say I did not make that remark in those terms. I stated that Sir 
Robert Peel's son was appointed to one of the finest vessels in her Majesty's 
service. To that statement I adhere. The mere question of difference 
between a frigate and a twelve-gun brig had no reference to the point I wished 
to establish. What I wished to prove was, that to one privileged class of society 
certain advantages were granted that were denied to every other (loud cheers). 
I wished to draw your attention to certain reasons which are attempted to be 
urged against any reduction in the army and navy at the present period, and 
what is called " preserving a due efficiency of the two services." Now with 
regard to the first point, as to the period when it may be right to make any 
deduction in the army and navy, we know what increase there has been since 
the year 1835, and the means by which that increase has been brought about. 
The practice appears to have been to have watched the movements of France 
and other countries, and as they increased the number of their military forces or 
added to the navy, to increase double the quantity in this country. For instance, 
if one frigate was ordered to be laid on in France, we put on two (laughter). 
That is the system practised in this country. Some people ask, whether this 
is a moment for making any great reduction ? The question which we should 
naturally put to ourselves is When is this reduction to take place, and who is 
to decide when the period is right for such reduction being carried out ? I am 
afraid if we leave it to that decision, we must wait for an indefinite period 
(hear). I say, and I should be very glad to hear any one prepared to answer 
me, that the moment when the people of this country are unable, from the ex- 
treme depression in trade, to pay for a powerful army and navy, that is the 
moment when the reduction should be made forthwith. It must be admitted 
that for the last two years this country never experienced such a depression of 
trade. Now, I should like to ask, if any one of us should be attacked by any 
serious disease, when should we send for our medical attendant ? Are we to 
wait till the disease has left us, or are we to apply to him when affected ? Such 
is the position of this country. We are completely depressed ; nor have we the 
prospect, as far as I can judge, of ever returning to that healthy condition which 
this country once enjoyed, unless some very material change is brought about 
(cheers). With reference to the term " due efficiency," that has a direct 
reference to the support of those who perform no service whatever, but who are 
entirely supported at the expense of the labourer, the artisan, and the mechanic 
of this country (cheers) . The speaker concluded by cautioning the meeting to 
be aware when they heard of the " due efficiency of the army and navy," not to 
run away with what appeared to be very plausible for the moment, but which 
meant, with reference to the reform of existing abuses, no reform at all (loud 

Mr. Somerville, the Secretary, then read the 


The last public monthly meeting called by the Financial Reform Association was held 
in the Concert-hall on the evening of Wednesday, the 15th of November, Mr. Charles 
Robertson (in the absence of Mr. Gladstone) in the chair. Since then the Council of the 
Association have held, as they did before, their meetings every Monday and Thursday, 
and various meetings of their committees on other days. 

The correspondence has continued to increase in amount and importance. In the 
week beginning 15th and ending 22d November, the Association communicated with 256 
of the principal newspapers, from the Falmouth Packet, in the extreme South, to John 
O' Groat's Journal in* the North ; from the Belfast newspapers in the North of Ireland, 
to those of Cork and Kerry in the South ; and business, during the same week, was 
transacted by the Council, with correspondents in London, in Paris, at Bentley, near 
Doncaster ; Little Pulteney-street, Golden-square, London ; Saint Clear, Carmarthen- 
shire, Cheltenham, Paisley, Ulverstone, North Lancashire; in Edinburgh, with Mr. Wm. 
Chambers, who sent to this Association for some of their tracts, with a view to the 
formation of a Financial Reform Association there. This they have carried into effect ; 
they have had tracts for distribution, and are to hold their first public meeting on the 
evening of Friday next, the Right Honourable the Lord Provost in the chair. The town 
of Leith, adjoining Edinburgh, had a meeting of merchants, bankers, and other inhabit- 
ants, on Saturday last, to take measures for the formation of a Financial Reform 
Association there, arxd during that week, ending the 22nd November, this Association 
further corresponded with parties in London, Edinburgh, Newcastle-upon-Tyne, where 
also there is an Association for Financial Reform ; with William Williams, Esq., late 
member for Coventry, a gentleman who, besides presenting the Association with some 
useful Parliamentary returns, has contributed useful information on matters which no 
Parliamentary return can elucidate. For instance, the mystery of the six clerks of the 
Court of Chancery, four of whom are paid retiring pensions to the amount of 27,016 per 
annum. Also, the Association in that week received a letter from a farmer in Roxburgh- 
shire, near Coldstreatn, with a subscription. He occupies a farm, containing 1,200 acres, 
at a rent of 2,600 a year. His father has occupied a farm of 1,350 acres for forty-eight 
years, at a rent of 2,800. It may, therefore, be fairly presumed that this gentleman, 
who voluntarily offered his subscription and membership to the Liverpool Financial 
Reform Association is an agriculturist of experience. Let his intelligent letter speak for 
itself. Here is an extract from it : 

" I have long observed the demoralizing effects of the present system of taxation on 
the social and physical condition of the labouring classes, and the great bar it is to the 
increase of our national resources ; and I cordially wish the Association may prosper 
and persevere in its labours. It appears to me that the Financial Reform Association 
will effect greater improvements in the condition of this great kingdom than any previous 
Association that we have known ; and those members who are devoting their time and 
energies to the cause, I trust, will be the means of rescuing their fellow-countrymen 
from ruin and despair a state to which we are fast approaching. The fact is, that the 
landed interest will do nothing for us. The true friends of the farmers are the merchants 
and manufacturers. To them we owe the abolition of corn protection a delusion that 
has ruined many a farmer, and will yet ruin more ; for it will be some time before the 
agricultural body will be able to shake off the trammels which protection involved them 
in. Indeed, it is plain that a favourable result to the efforts of the Financial Reform 
Association will be the first thing to relieve the fanners, and enable them to sustain the 
exorbitant rents they were trepanned into giving, under the idea that a certain price was 
always to be depended upon for their produce. To the manufacturers and merchants do 
we owe the stand made against the game-laws laws, a bitter curse to the farmers in a 
pecuniary view, and highly demoralizing to the country at large ; and to the merchants 
and manufacturers we now are indebted deeply for their efforts to relieve industry and 
enforce economy. 

"Landlords may talk as they like, but neither in the House of Commons nor in their 
own counties do they attempt any real benefits for the people. They hunt and shoot 
over our lands, destroy our crops and fences, and at the same time keep up every sort of 
abuse and extravagance, both as to general and local government. The disposal of our 
county rates, the Turnpike and Statute Labour Trust funds, are altogether in the hands 
of the landed aristocracy ; and the way in which those funds have been expended is a 
disgrace. In fact it seems to be their study to be as extravagant, and at the same time 
execute as useless works as can be conceived." 

He proceeds V> particularize some local instances of misappropriated county rates, and 
adds, " the great evil of the heavy taxation and extravagance which pervades all OUT 
legislation is pauperism : this is increasing frightfully, and is seriously interfering witfc 
the improvement of land." 

That is a letter from a farmer in a county which has other than parish paupers : it it 
the county of the Elliotts, once famous as freebooters, bold, cruel, adventurous, dishonest ; 
cow famous as state-paupers, greedy, very numerous, and not very particular as to what 

they get or how they get it. They belong to the great family party of Whigs which at 
present governs and divides the patronage of the British empire. The Church, Army, 
Navy, Diplomacy, the Pension List all have their Elliotts. 

During the same week, ending 22nd November, the Association corresponded with 
parties in Dundee, London, "Wisbeach (Cambridgeshire), Montrose, Glasgow, Edinburgh, 
Tiverton (Devonshire), Stroud (Gloucestershire), Brighton, Birmingham, and Gloucester, 
which was all in addition to the extensive and very satisfactory progress made in Liver- 
pool and its vicinity. 

And during the next week, ending "Wednesday, 29th November, the influence of the 
Association, in addition to further progress made in Liverpool, was augmented by 
adherents and members in Birmingham, London, Dublin, Gloucester, Manchester, Edin- 
burgh, Athlone (Ireland), Oxford, (a member of the Town Council of that city having 
sent 5 for Financial Reform Tracts, to be distributed amongst the population there) 
Southport, Carlisle, Cheltenham, East Wretham, near Thetford, Norfolk ; with three 
gentlemen (two of them magistrates), who ordered a quantity of the tracts for distribu- 
tion among the other magistrates and their neighbours, Pool Antony, near Tiverton, 
Devonshire, London, Stockport, Gloucester, Runcorn, Richmond, in Surrey, with sub- 
scriptions of ten shillings each from two working men, "William Dyer and Edward Cain, 
painters, who, in their letter, said, if any movement had a tendency to benefit the working 
man, by reducing the amount of all taxation, and by placing a fair proportion of that 
which was left after the reduction on those who now bore less than their share, that move- 
ment was this : it was a working man's movement, and they would support it. Also 
letters from Petergate, Nottingham ; "Wexford, Ireland ; Bond-street, London ; Strand, 
London ; "Wellington Mills, Manchester ; Doncaster ; Northumberland Hotel, Dublin ; 
another letter from the Roxburghshire Farmer ; from Balmore, near Inverness ; Dun- 
stable ; from James Whyte, Esq., Abbotsburn, near Paisley, announcing the formation 
of a Financial Reform Association there, under the presidency of the chief magistrate. 
Also the principal newspapers of the kingdom, about two hundred and sixty in number, 
were supplied, twice a week, with sections of the Association's tracts. And during the 
week ending with "Wednesday, the 6th December, the Association corresponded with 
Leith, Edinburgh, Athlone, Mr. Collett, the late Liberal member for Athlone, contribut- 
ing five guineas to the Association. Henry Harwood, Esq., of Edward-street, Portman- 
square, London, a gentleman much engaged in the promotion of education among the 
poorest of metropolitan children, in sending his subscription to promote Financial Reform, 
writes, " I often feel great mortification when I reflect that millions are annually wasted 
in converting mpn into useless human machines, covered with gaudy trappings, while 
myself and other gentlemen collect, with extreme difficulty, the means necessary to rescue 
from moral and physical degradation the objects of our solicitude, the poor ragged chil- 
dren." Also, during that week, the Association received a letter from Robert Wallace, 
Esq., M.P. for Greenock, expressing the hearty concurrence of that veteran financial and 
post-office reformer in the Liverpool movement, and promising them a visit. Also from 
York, Dublin, Richmond, Paisley, ordering a quantity of tracts for distribution ; York, 
from several parties ; Hawick, announcing the intention of forming a Financial Reform 
Association; Armagh, Ireland; Blackheath, London; Athlone, Ireland; Isle of Man, 
with the subscriptions of a lieutenant of the Royal Navy and a clergyman 

In the week ending 13th December, the Association obtained members in York ; New- 
port, Isle of Wight; Kelso ; St. Austle, Cornwall; Hayle, Cornwall; Wellington, Mor- 
peth ; Kensington, London; Warrington; Carlisle ; received a donation of 20 from Sir 
Thomas Birch, M.P. ; and transacted extensive correspondence with many other towns, 
and about 255 newspapers in London and the provinces, besides making very considerable 
progress in the enrolment of members in Liverpool. 

In the week ending this day, the subscriptions and correspondence have come from 
Edinburgh, Largs, Renfrewshire ; Paisley, Birmingham, Dundee ; the Chairman of the 
Chamber of Commerce, Manchester, Thomas Bazley, Esq., who writes, " I assure you I 
shall have sincere pleasure in bringing the subject of Financial Reform before the Cham- 
ber." From Joseph Hume, Esq., M.P., who sends a file of papers from Ceylon, exposi- 
tory of the disgraceful waste of British taxes there, and of the reckless imposition of new 
taxes on the colonial population, which has driven them to revolt ; the Association will 
deal with this subject in an early number of their tracts. Also letters have been received 
from Woodbridge, Suffolk, announcing the intention of forming a Financial Reform Asso- 
ciation ; from Shrewsbury ; Spalding, Lincolnshire ; Hornsey. London ; Preston ; Step- 
ney, London ; Portsea, Hants ; Edinburgh ; and from Hawick, from a gentleman, who 
writes, " I live in the county of the Elliotts, or what the Admiralty people call ' Minto- 
shire,' from the number of recruits it sends forth : send me three dozen of the Tract (No . 
5) in which you refer to the Elliotts." And another from that town, saying, " Hawick 
holds the county in its hands ; and, although they cannot put in their own man, they can 
send either the Whig or the Tory to the right about. We want more of your Tracts. 
We are forming a Financial Reform Association." And from John Bright, Esq., M.P., 
enclosing a donation of 10 ; from Sir Culling Eardley, who recently contested the West 
Riding _of Yorkshire. Mr. Bright says, after stating the reason why he writes, " I may 
take this opportunity of stating the interest I have taken in your proceedings, which have 
already been very useful, and will, probably, form the basis of more extended operations. 

I am looking anxiously for the letter you are expecting from Mr. Cobden, and hope you 
will be able to go along with his propositions. The times seem to me to require a bold 
interference with the old practices of Government in this country. The policy hitherto 
has been to spend all they can raise, instead of spending as little as possible. But this 
springs naturally from the fact that the tax-payers do not form the Pai'liament. Our 
representation is a juggle, and, without a change in it, I doubt if we shall be able to 
apply a remedy to the extravagance of our rulers." 

The Association have devoted their financial labours during the last month to a search- 
ing examination of the expenditure of the military, naval, and colonial departments of 
the public service ; and though much yet remains to be examined, they have shown that 
the costs of the effective war forces for pay, clothing, lodgings, arms, accoutrements, and 
ammunition, and transport freights from station to station, are less than one-half of the 
whole war expenditure. The figures stand thus : For the war departments of the public 
service, from the 31st of March, 1848, to the 1st of April, 1849, in round numbers, 
18,500,000 ; the cost of collecting which is 3,000,000 : making the whole cost 
21,500,000. The charge for the army is 6,318,686 ; but the entire of the effective 
forces, including an enormous staff of general officers out of employment, but on full pay; 
an enormous staff of officers holding command in the colonies, with double pay, treble 
pay, and with table allowances, in addition to all their pay, amounting, in the case of 
some of them, to sums varying from 1,000 to 1,900 : including all those, and the enor- 
mous "War-office expenditure in London, the charge for the effective army is 4,201,178, 
leaving, for the non-effective service, a sum of 2,117,588. 

In the Ordnance department, which includes the artillery, sappers and miners, and 
engineers, the pay for men and officers is 543,271 ; but additional pay to officers " be- 
cause they are employed," and additional pay after that, and allowances and additional 
allowances, make the expense of those forces amount to a sum which cannot be exactly 
ascertained from any documentary authority. The entire cost of the Ordnance is 

The arms, accoutrements, and ammunition supplied by the Ordnance to the whole 
army is under 500,000, which, with the pay of the forces in that branch of the service, is 
about 1,000,000. Add to this 250,000 for scientific and manufacturing purposes, and 
the sum is 1,250,000, leaving a surplus of 1,865,218. This sum the Association have 
shown in their tracts to be expended chiefly on persons holding duplicate and triplicate 
appointments, or sinecures in the colonies and in the garrisons and barrack-yards at 
home. Nobody can be so fit to be the barrack-masters as the officers and soldiers quar- 
tered in them. 

Add the non-effective expense of the army, 2,117,508, and the unnecessary surplus of 
the Ordnance together, and there is a saving of 3,982,726. 

This does not take anything from the enormous staff, military and medical, which, if 
reduced to a necessary standard, would allow for pensions to disabled officers and soldiers. 
Add to this 500,000 for the Commissariat Department, the duties of which can be 
better discharged by the military, without more expense, and there is a saving of 

The total charge for the Navy is 7,951,842. The wages to seamen and marines, in- 
cluding three admirals to every ship afloat, is but 1,425,380, with their victualling, which 
is 653,683 : the cost is 2,079,063. Add the liberal allowance for ship-building, repairs, 
and other services, 1,500,000, and there will be a cost of 3,579,063, which, deducted 
from the total sum now expended on the Navy, leaves 4,372,779 ; to which saving add 
the savings on the Army, Ordnance, and Commissariat, and there is 8,854,605. Add to 
this, savings on Civil pensions and useless offices, as detailed by the Association, 
700,000. The further saving of several millions, by the entire revision of the Civil 
branches of Government service, will be detailed hereafter. Here is a saving of more 
than nine millions and a half, without discharging one soldier, sailor, or officer ; without 
reducing the army to the economic standard of 1835, the cheapest military year of the 
present century. And if the nine millions still left be not enough for rewards to disabled 
men and officers, be it remembered that each ship afloat is still allowed three admirals ; 
in fact, the navy list of officers stands untouched. But both in the navy and army there 
should be numerical reductions, though to what extent it is not for the Association to 
decide at present. 

The labours of the Association have probably less effect on the Government than on 
the country ; but even the Government are becoming Financial Reformers and econo- 
mists. They have intimated, through the Secretary of the Home Department, that the 
grant of three thousand pounds must be withheld from the Refuge for the Destitute ; and 
that, in the naval dockyards, no person below the rank of captain superintendent shall 
get door-mats or floor-cloths from the stores without paying for them. 

There are also rumours that some revision of the Excise and Customs is to be effected 
by reducing the number of Excise and Custom-house officers. They are to be placed 
upon what is called the redundant list, similar to the Army redundant list. This would 
only add to present expenses. The Association earnestly, anxiously, cautions the public 
from being led away with those rumours into an expectation that any comprehensive 
scheme of reform is intended by Government that must come from independent mem- 


bers of Parliament. A scheme of retrenchment, by one of the most eminent of them, 
will be submitted to you this evening. 

[The reading of this Report was frequently interrupted by the applause of the meeting.] 

The CHAIRMAN observed, that they had heard the Report of the Association, 
and the next business would be to read to them a very interesting, a vitally 
interesting and valuable communication, which had been received from Mr. 
Cobden, the member for the West Riding. It would occupy a little time in 
going over the whole, but he was satisfied the matter it contained would be 
found to be such as would engage their serious attention. It had been received 
that day, and was addressed to himself as President of the Financial Reform 
Association. The Chairman then read the following 


London, 103, Westbourne-terrace, 18th December, 1848. 

DEAR SIR, I gathered from the conversation I had with you and the members of the 
Financial Reform Association in Liverpool, that you have two objects in view, First, 
the substitution of direct for indirect taxation ; and secondly, a diminution of the pre- 
sent amount of Government expenditure. I ventured to offer an opinion, which I now 
beg to repeat, that it would be far easier to effect a reduction of expenditure to the extent 
of 10,000,000, and apply the whole of that sum to the removal of Excise and Customs 
duties, than to transfer the same amount from indirect to direct taxation. Excepting in 
Liverpool and a few of our largest trading towns, there is not, at present, a very great 
force of public opinion in favour of direct taxation. It has yet to be created and 
organized. But there is a very general sympathy felt in the proceedings of your body, 
founded upon a strong desire to have the burthens of taxation lightened ; and there is 
some expectation that you will put forth a plan for effecting that object. My reason 
for now troubling you is, to suggest whether it might not be advisable to publish a 
NATIONAL BUDGET, exhibiting on one side a considerable reduction in the expenditure, 
and on the other the several Excise and Customs duties which you propose, in the first 
place, to abolish. I do not mean by this, a perfect financial scheme, such as may be 
contemplated as the ulterior object of your Association, but a plan which, whilst it went 
in the direction of your principle of direct taxation, and relieved the mass of consumers 
from a heavy tax upon their necessaries and comforts, should commit those politicians 
of all shades who now join in the vague cry for " economy and retrenchment" to some 
practical measure worth contending for. 

I suggest that you take for the basis of your budget the expenditure of 1835. The whole 
cost of the Government in that year, including interest of debt, was 44,422,000. For 
the twelve months ending the 5th April last, it amounted to 55,175,000, being an 
increase of 10,753,000. The interest of the debt was less by 87,000 in the latter than 
the former year, making the comparison so much the more unfavourable to 1848. The 
estimated expenditure for the current year ending the 5th April, 1849 (see Lord John 
Russell's speech 18th February last), is 54,596,000; so that we may take the increase 
to be, in round numbers, 10,000,000 since 1835. Do you see any good reasons why we 
should not return to the expenditure of that year ? Englishmen love precedents ; and 
they are not easily persuaded that anything is Utopian or impracticable which has been 
accomplished within the last thirteen years ; and this is one reason, though I will find 
you a better, why you should base your budget upon that of 1835. If we go back a little 
further, to the time when this nation was still under the rule of the boroughmongers, we 
shall find a startling argument in favour of this plan. In 1830, the last year of the 
Wellington-Peel administration, the expenditure for all purposes exclusive of the 
interest of the debt, was 18,024,000; for the twelve months ending the 5th April of 
the present year, it amounted to 26,747,000. The Tory Government was overturned 
the following year, upon the motion of Sir Henry Parnell, in favour of economy, and the 
House was soon after reformed, merely on the plea of its profligate waste of the people's 
money ; and yet we have now an increase to the expenditure of 8,723,000, or nearly 
60 per cent, as the fruits of the Reform Act. We are now actually expending more upon 
the Army, Navy, and Ordnance alone, than was sufficient for the maintenance of the 
ichole civil and military establishments under the nuke of Wellington's Government ! 
"When these facts shall be generally known, the country will, I think, be in the humour 
for responding to your appeal, if you inscribe as the motto upon your banner, " The 
Expenditure of 1835;" which will be a reduction of 10,000,000 from this year's budget. 

1 would not advise you to complicate your plan by proposing any new imposts to 
rouse the antagonism of interested parties, or any modifications or substitutions of exist- 


ing taxes, to destroy that simplicity of object which, above all things, is necessary to 
the success of a public agitation. But tkere is one tax from which the dominant class 
in this country has exempted itself for half a century, which exemption it would be dis- 
graceful to the character of the British people any longer to tolerate I mean the pro- 
bate and legacy duty. In the last year upwards of two millions was paid into the 
Exchequer by the heirs to personal property, consisting mainly of the hard-earned accu- 
mulations of our merchants, manufacturers, professional men, traders, and mechanics ; 
whilst the ducal domain, or the estate of the great landed proprietor, passed untaxed 
from the dead to the living. This year will be memorable for having witnessed the 
destruction of the last remaining powers of feudalism in all the countries of the Conti- 
nent, excepting Russia. But I know of no privilege which the nobles of Prussia, Gallicia 
or Hungary have been compelled to surrender, as a tribute to the enlightenment of this 
age, more unjust in principle than that which is conferred upon our landed proprietors 
in the statute passed by themselves, imposing duties exclusively upon the inheritance 
of personal property. Let us not boast of English freedom, or of equality before the 
law, whilst this injustice remains. In what form could aristocratic privilege assume a 
more offensive and costly aspect than in that of a bold and palpable exemption from 
taxation ? I do not think that great resistance will be offered to the equitable adjust- 
ment of this tax, provided the people speak out as becomes them. No living proprietor 
will be affected by the change ; and the landowners are as conscious as you or I that 
these are not times for transmitting such a class privilege to posterity. I assume that 
the probate and legacy duty upon real estate, entailed and unentailed, will yield, at a 
moderate estimate, 1,500,000. By the above plan you would have a disposable surplus 
revenue of 11,500,000; viz., ten millions from the reduction of expenditure, and a 
million and a half from the increased produce of the probate and legacy duty. 

I will now trouble you with my views as to the disposal of that amount; premising 
that I have not felt quite free to choose in every instance those items of the Customs 
and Excise duties, which I should myself have preferred to abolish or reduce, but have 
been partly influenced by the desire to enlist the sympathy and support of every class 
and interest in the community, whose co-operation will be abundantly requisite to force 
the adoption of the plan upon the Government. 

To begin with the Customs duties. The present duty of 2s. 2d. a pound upon tea, 
whether viewed as a tax upon the most harmless stimulant enjoyed by the people, or as 
an impediment to the operations of our merchants trading with China, is one of the 
most indefensible in the tariff. I would reduce the duty to Is. a Ib. , or an ad-valorem 
duty yielding the same amount of revenue, by which, according to the estimate of the 
Chancellor of the Exchequer, in his speech on Mr, Cardwell's motion, there would Le a 
loss for the first year of 2,000,000. The duty on timber and wood must be wholly 
abolished. This is a necessary consequence, if not an accompaniment of the repeal of 
the navigation laws. The amount is 945,000. (I have taken this and all the following 
items from the finance accounts for the year ending January 5th, 1848, deducting the 
expense of collection). I propose, also, to take the duty off butter, cheese, and upwards 
of one hundred items of the Customs duties, yielding altogether 516,000 ; and leaving 
only about twenty articles in. the tariff paying duty. 

These three sums amount to 3,461,000. 

Next, with reference to the Excise. It maybe laid down as a rule, that whenever you 
touch an Excise duty at all, it should be totally abolished; because the great objection 
to such taxes the interference of the exciseman with the process of production applies 
equally whether the duty be great or small. This should be borne in. mind if you deal 
with the malt tax ; and you must deal with it, if you would enlist the sympathy of the 
county constituencies in your movement. To a man, the farmers are in favour of the 
repeal of the malt tax ; and this not merely because it would add to the contentment of 
the peasantry, by cheapening a beverage which they universally consume, and also 
relieve their employers from a heavy tax upon the beer which they give to their labourers 
at certain seasons, but the best agriculturists loudly protest against the duty, on the plea 
that it denies them the free application of their capital to the fattening of cattle upon 
malt, and thus prevents the profitable growth of barley upon stiff clay lands. Upon this 
subject Mr. Lattimore, speaking for an influential deputation of landlords and farmers, 
which had an interview with Lord John Russell in February last, said, " The malt tax 
disarranged the best modes of cultivation, enhanced the price of artificial food for stock 
and cattle, whereby the fertility of the soil was deteriorated, the demand for labour 
lessened, the supply of bread-corn and animal food considerably decreased, and the com- 
forts of the people and the wealth of the country were also greatly impaired." Your 
" National Budget" would, therefore, be undeserving the name if it did not include the 
total repeal of the malt tax, amounting to 4,260,000. 

In Kent, Sussex, and two or three other counties, there is an active agitation against 
the hop duty. The expense of collecting this tax is alone sufficient to condemn it. 
Nothing could so well exemplify the wasteful and costly process of collecting revenue by 
means of excise ditties as the spectacle exhibited, for a month or six weeks every autumnl 
of a little army of excisemen dispersing themselves over half a score of counties, to levy 
a tax in the fields and gardens of the hop-planters. I question if anything more bar 


barous could be met with in Turkey, or any uncivilized country, where political economy* 
had never been heard of even by name. I propose, therefore, the abolition of the hop 
duty, amounting to 416,000. By including the malt and hop duties you will insure the 
co-operation of the farmers, who, now that free trade is the settled principle of our 
legislation, have a common interest with the inhabitants of the towns. The landlords, 
too (at least such of them as are not merely professional politicians), will henceforth be 
found in the front ranks of those who advocate economy and retrenchment in the national 
expenditure. Already they have begun to ask, and with good reason, Why should we 
not have cheap government as well as cheap corn ? 

Next is the article of soap. What a satire upon pur sanitary acts, and all the pompous 
agitations in favour of baths and wash-houses is this tax upon the necessary elements of 
cleanliness ! Not a word need be said upon it. The duty, amounting to 850,000, must 
come off, if it be only to cleanse us from the stain of national hypocrisy. That which 
soap is to the skin, literature is to the healthy action of the mind, and yet we raise 
720,000 a year from a heavy duty upon paper. By including this in your budget, you 
will promote the religious, moral, and intellectual advancement of the people, in a manner 
acceptable to all parties, whatever may be their views upon the subject of national 
education. The last two items will draw towards you the sympathies of the Scotch 
Excise Reformers. 

These four sums amount to 6,246,000. 

Lastly, I come to taxes, properly so called. There is the window tax, which, although 
it does not, like the Excise duties, operate as a direct impediment to productive industry, 
is open to the fearful objection, that it " obstructs the light of heaven ;" and, in these 
brief words, we may read its inevitable doom. London, Bath, and other large cities are 
pressing the abolition of this tax annually upon the House, through Lord Duncan, and 
you must not think of excluding it from your " National Budget." It yields 1,610,000. 
My " ways and means " are so nearly exhausted, that I can only add the advertisement 
duty, amounting to 160,000. 

These two sums amount to 1,770,000. The total loss of revenue by the reduction of 
the above duties and taxes is 11,477,000, or 23,000 les than the 11,500,000 of surplus 
which I propose to create, by the diminution of expenditure, and the equalization of the 
probate and legacy duty. I subjoin a summary of the foregoing, in a concise tabular 
form : 


Proposed reduction of expenditure . . 10,500,000 
Proposed legacy and probate duty 

upon real estate, whether entailed 

or unentailed 1,000,000 

Loss of 

Proposed reduction of Duties and Taxes :- 


Tea-Duty to be reduced to 
one shilling per pound . 2,000,000 

Timber and Wood Duty 
abolished 945,000 

Butter, Cheese, and up- 
wards of one hundred 
smaller items of the 
tariff Duties abolished . . 5 16,000 

Total loss upon Customs ,3,461,000 


Malt Duty abolished . . 4,260,000 
Hops .... 416,000 

Soap .... 850,000 

Paper .... 720,000 

Total loss on Excise 6,246,000 


Window Tax Abolished 1,610,000 
Advertisement Duty 
Abolished 160,000 

Total of- Taxes ~ 1,777,000 

Total loss upon Customs, Excise, and 
Taxes 11,477,000 

I repeat that I do not propose this as a complete financial scheme. Many articles are 
omitted which I should not wish to be considered to have willingly excluded, or be 
thought to have overlooked. I have gone again and again through the dismal catalogue 
of our fiscal burdens, and if there be any item of the customs or excise duties which you 
are sorry to miss from the above table, be assured that the omission has caused me equal 
regret. Bricks ought especially to stand one of the first on the list for a prospective 
budget. Tobacco is a very strong case, but it involves so large an amount of revenue 
that I could not include it. The wine duties also call for a revision ; not to name others. 
Then there are some duties and taxes, the modification of which does not necessarily 

Proposed amount of surplus revenue 11,500,000 


involve a loss of revenue, and which, may be dealt with independently of the present plan. 
The duties on foreign and colonial coffee ought to be forthwith equalized ; the property 
and income tax should be revised, and a just discrimination made between fixed 
and precarious incomes. For the stamp upon newspapers, a stamped envelope might 
be substituted, bearing upon those only which are transmitted by post ; and the stamp 
duties, generally, call loudly for an equitable revision. I mention these examples to 
show, that, by adopting the proposed " National Budget," you would not be precluded 
from effecting other financial reforms. On the contrary, I believe if the industry of the 
country were further disburthened to the extent I have named, there would be an accruing 
surplus revenue from the remaining sources of taxation, which would afford the means of 
continually making further modifications and reductions of duties. This would have 
been the case in times past, notwithstanding all the restrictions upon our commerce, if 
the increasing income had not been swallowed up by Government extravagance. For 
instance, had not the expenditure been increased since the time of the Duke of Wel- 
lington's administration, in 1830, then, notwithstanding the very large amount of taxes 
and duties since remitted, there would now have been a surplus revenue icithout the in- 
come tax. 

A word or two as to the mode by which I would reduce our expenditure to the amount 
of 1835. The great increase, since that year, has been upon the army, navy, and 
ordnance. In the year 1835 our armaments cost us 11,657,000 ; for the twelve months 
ended on the 5th day of April last, they reached, including 1,100,000 for the Caifre war, 
19,341,000; and I expect that the charge for the present year will not be much less. 
For the same time, the total expenditure of the Government," exclusive of the interest of 
the debt was 26,747,000, and deducting 19,341,000, the cost of our warlike establish- 
ments, it leaves only 7,406,000 to cover the whole of the civil expenses of the Government. 
It will be self-evident, then, that if any material retrenchment be effected, it must be 
mainly upon our armaments, the cost of which has been increased 7,000,000; and this 
during a period of profound peace, and in the absence of all revolutionary convulsions, 
and while each successive speech from the Throne assured the assembled Parliament of 
the pacific disposition of all foreign powers. But if we take into calculation the present 
reduced value of commodities, it will be found that 10,000,000 expendedupon our arma- 
ments now will go much further than 11,657,000 did in 1835 ; and I suggest that you 
propose the former sum as the maximum expenditure for the army, nary, and ordnance, 
by which you will gain about 8,500,000 of the proposed saving of 10,000,000. I by no 
means, however, wish to commit your Association to ten millions, as the minimum cost 
of our armaments, for I have a strong belief that you will live to see the waste reduced 
to less than half that sum. The above-named amount will be three times as great as that 
of the United States ; greater than that incurred for the same purpose by Russia, 
Austria, or Prussia ; and, judging by her promised reductions, nearly, if not quite, as 
large as that of France. 

The remaining 1,500,000, to complete the proposed reduction of 10,000,000, you 
will have little difficulty in saving from all the other heads of expenditure, including the 
cost of collecting the revenue, and the management of the Crown lands. 

I repeat, emphatically, all hope of any material relief from taxation hinges upon the 
question of a large reduction in the cost of our army, navy, and ordnance. If it be 
objected that I do not specify the particular regiments or ships which I propose to reduce, 
my answer is, that the only way in which the public can restrict the Government at all, in 
its warlike expenditure at a time of peace, is by limiting the amount of money. Disband 
a regiment, or pay off a ship to-day, and the amount saved may be spent to morrow upon 
steam-basins, or for fresh fortifications at Gibraltar, Labuan, or Hong Kong. This was 
the view entertained by Sir Henry Parnell, a great Whig authority, who, in his work 
upon " Financial Reform," written when the Duke of Wellington was at the head of 
affairs, whilst arguing for a reduction in the expenditure of our military department, says, 
" Fix upon a much smaller sum, and tell them that they must make it answer." There 
is another good reason for this course. Some influential persons, who are opposed to say 
diminution of the strength of our armaments, yet contend that the present force may be 
kept up at a very reduced cost. In their eyes, your maximum sum may represent a much 
larger establishment than you contemplate. These parties, probably, would be as willing 
as myself to put an end to the crimes and cruelties imported into the slave trade by the 
interference of our costly fleet of cruizers upon the African coast ; or there may be other 
savings contemplated by them; so that, perhaps, in their opinion, with an expenditure 
of ten millions, nearly as large an effective force as at present may be maintained. 

But I am prepared to contend for changes in our foreign, colonial, and domestic policy 
(though I will not attempt to do so at length now), calculated to facilitate a reduction in 
the amount of our armaments. First and foremost, we must insist that the principle of 
non-interference in the affairs of foreign countries, so loudly professed by politicians of 
all parties, shall be carried into practice in the policy of our Government. During the 
whole of last y ar, afk-st, as formidable as that required by the Americans to watch 
over their commerce in all parts of the globe, was maintained in the Tagus, out of the 
taxes of the British people, for the service of the Court nd Government of Portugal. 
At this moment we hare as large a fleet in the Straits of Messina, engaged in an armed 


interference between the King of Naples and his Sicilian subjects, with no more interest 
or right on our part than the Government of the United States would have to send a 
squadron off Holyhead, and assume the character of an armed mediator between England 
and Ireland. For three or four years we have had a fleet in the River Plate, interfering 
in the endless and inexplicable squabbles of the Monte Videans and the Buenos Ayreans, 
and which has at last ended in a ridiculous failure. I would wish to see our Government 
spare the people this useless expense, by simply following the rule observed by indi- 
viduals, of leaving other nations to settle their quarrels, and minding its own business 

I am also aware, that any great reduction in our military establishments must depend 
upon a complete change in our colonial system ; and I consider such a change to be the 
necessary consequence of our recent commercial policy. I am prepared to carry out, 
logically, the principle of free trade in our future relationship with our colonies. Nay, 
more. I always contemplated that the practical application of that principle would so 
simplify the question, that it would not be possible afterwards to continue the ruinous 
colonial expenditure which we have hitherto sustained. So long as protection was our 
ruling policy, the nation believed that the exclusive trade with our colonies compensated 
us for the expense of governing and guarding them. I did not, of course, share in that 
opinion ; but there was consistency, if not wisdom, in those who did. But we have now 
declared that, for all commercial purposes, they shall in future stand in precisely the 
same relationship towards us as foreign countries. For seventy years we have denied 
ourselves the right, by statute, to tax them for imperial purposes. Under these altered 
circumstances, will any body be found, even amongst the Protectionists, aye, even Lord 

the country, and the Protectionists themselves will join with me in demanding an 
exemption from the expense of the thirty or forty little armies, which (exclusive of the 
troops in the merely military fortresses of Gibraltar, &c.), are maintained at the cost of 
this country in all parts of the globe ; together with the little army always afloat, for the 
purpose, incredible as such folly may hereafter appear, of transporting reliefs of 
soldiers from England to serve as policemen for Englishmen at the antipodes ! We 
have only to give to the colonists that which is their birthright the control over their 
expenditure, and the administration of their own local affairs, and they will be willing, 
as they are perfectly able, to bear all the cost of their own civil and military 

And, finally, I contend that we must endeavour to act at home more in accordance 
with the good old constitutional principle of governing by the civil, and not the military 
power. We are, I fear, tending towards too great a reliance upon soldiers, and too little 
on measures calculated to insure the contentment of the great body of the people. It 
were madness indeed to think of relying upon bayonets for the permanent support of our 
institutions, after the warning examples afforded by so many countries on the Continent, 
where, so lately, we saw military despotism crumbling beneath the weight of its own 
intolerable costliness : and even if armed authority have every where resumed its sway, 
has that solved the problem of their financial embarrassments ? On the contrary, they 
have only entered again upon the more vicious circle, where enormous armaments lead 
to increased expenditure, to be met with augmented taxes, which will be followed by 
groaning discontent, and end, as before, in convulsion. 

I cannot conclude without tendering you and your fellow-labourers my best thanks. 
By your efforts to mitigate the pressure of uniust taxation, to remove all obstacles from 
the path of industry, and to widen the channels of foreign commerce, you are doing that 
which, more than armed regiments, will contribute to the stability of our institutions 
and the peace and prosperity of the country. It will be gratifying to me if, in this too 
long letter, I have succeeded in rendering the slightest service to the cause in which you 
are embarked. My sole object has been to give a practical aim to your valuable efforts, 
so that at every step you take you may find yourselves nearer to a defined object, the 
attainment of which shall be some recompense for the labours of an agitation which I 
trust will become national. 

I remain, dear sir, faithfully yours, 


To Robertson Gladstone, Esq., President of the Liverpool Financial 
Reform Association. 

LAWRENCE HEYWOB.TH, Esq., M.P., said that, having heard the report of the Com- 
mittee of the Financial Reform Association, and learned the financial state of the country, 
they would not hesitate in coming to the conclusion that some such measure as thf 
recommended in the letter. from Mr. Cobden should be carried ia the next Parliamesi 
When it was shown that a sum of nine millions was expended for military purposes, 


behoved them to look about, and see whether a great portion of that amount might not 
be saved, more especially as it came out of the pockets of the labouring classes of the 
community. It was because those taxes were not taken directly from every man's house 
that they did not rise and protest against such an iniquity, because they paid them in 
the price of their tea, coffee, soap, and other articles ; it was therefore that the people 
did not protest against the taxes being taken out of the poor man's income, when they 
ought to be levied on the property of the country. (Applause.) They hoped to get a 
retrenchment of the national expenditure ; but if the system of collecting the revenue 
by means of the Customs and Excise was continued, it would run on to a larger amount. 
The finances of the country should be obtained from property, and not from the articles 
consumed. He participated with Mr. Cobden in all he had stated as to retrenchment ; 
and if he brought forward a resolution in Parliament in accordance with the suggestions 
ha had thrown out, he (Mr. Heyworth), would give him his most cordial support. 
(Applause.) He proposed the following resolution : " That this meeting has heard 
with the highest gratification the admirable and comprehensive letter of Mr. Cobden to 
the President of the Financial Reform Association, and pledge themselves to exert all 
their influence to procure the adoption of his financial budget, as a measure of imme- 
diate retrenchment, and as an important preliminary step towards those further reduc- 
tions in expenditure which the meeting believes to be still practicable, and towards a 
complete system of direct taxation, which is the final object of the Association." The 
present agitation was one of the most important that had ever engaged the attention of 
the country, and he hoped they would put their shoulders to the wheel, in order that it 
might be effectually carried out. The advantages resulting from these objects, if 
attained, would not be confined to this country merely, but they would be extended to 
the extremity of the globe. (Applause.) 

The resolution was put, and carried unanimously. 

Mr. FRANCIS BOULT said he wished to make one observation on a single word which 
dropped from Mr. Heyworth, as he repeated it, and as it was liable to be misunderstood. 
He did not use it in the literal sense which he named. He spoke of direct taxation on 
property. Now, that would be laid hold of by % their opponents as a letting out, an 
admission, that it was their plan to lay the whole burden of taxation upOn the property 
of the country, they themselves being excused their share. (Hear.) Now, Mr. Heyworth 
would bear him out that they were for every man paying his fair share of taxation, his 
fair share, and nothing else. (Hear, and applause.) If a working man, let it be col- 
lected proportionately to the extent of his property ; but let not our precarious incomes, 
whether derived from trade or professions, be taxed at the same rate as incomes derived 
from real property, the value of which was augmented daily by other people's industry, 
and not by that of the owner. And let them not perpetuate that foul disgrace to any 
country calling itself free, which they now beheld, and which had been repeatedly exposed 
at these meetings, mainly, that the main weight of taxation was laid heavier and more 
heavy upon the poor man, and lighter and more light on the rich, in proportion to his 
riches. (Applause.) From that the Association wished to wash their hands. And then 
let him say a word on that which was before the meeting, which was now before this 
country, on this question of financial reform. Let it not be understood that their move- 
ment was a movement of the commercial against the agricultural classes, it was no 
section or party move, no Whig or Tory trick ; it was neither Sectarian nor Church, 
Catholic nor Dissenter. From all such obstructions they were entirely free. (Applause.) 
They embraced all parties and all classes. But their quarrel was this : it was industry 
against idleness it was the working bees against the drones (loud applause) and 
they claimed that every man who was able and willing to work should have the 
free unlimited market of the world to work in, as God gave it to him, and, by the 
blessing of Providence they would win it for him yet. (Loud applause.) It is their 
misfortune that, being too much engrossed in their own concerns, too much occu 
pied (and often by compulsion so), with the daily toil necessary to produce their daily 
sustenance, they had not devoted that attention to the practical working of Governmen 
financial measures that their importance demanded from them. (Hear.) They had been 
ruled over by the idle men of the community, by men wliose boast it had been that neither 
they r.or their fathers ever earned an honest penny by their industry (cheers) and they 


had taxed them at their pleasure, for their own benefit. (Applause.) Now, that must 
no longer be the case. (Cheers.) Let them lay the taxes so that they should bear their 
fair share of the burden ; and, depend upon it, they would look after the expenditure in 
a very different fashion. (Cheers and laughter.) And looking at their agitation, there 
was one hopeful feature about it. They would recollect that in the Anti-Corn-Law 
agitation there were a variety of fallacies of all kinds thrown out, from time to time, to 
distract the attention of the public, or mislead them, or cast imputations on the motives 
of those engaged in the agitation for repeal ; but, in this agitation, their opponents could 
conceive no available fallacies, no convenient tubs, ready to be thrown to the whale of 
public opinion. It was not easy to cast imputations on those who came forward, and 
say tax us to the fair, full extent of our capability. It was not very easy to convince 
any working man that it would be bad for him to have the necessities and conveniencies 
of life brought to his own door, and his labour thereby simultaneously and unavoidably 
increased in value. It was not very easy to satisfy the tax-payers of this great empire 
that it would be for their interest that enormous establishments should be kept unneces- 
sarily, wastefully, and prodigally, and which, they begged leave to tell the Times, were 
for the purpose of procuring convenient and gentlemanly situations for the members of 
the junior branches of the aristocracy. (Applause.) Therefore he had great hope, and 
strong confidence, that this question would go on extending from day to day, and would 
arrive at a successful conclusion much sooner than any other similar movement. Those 
interested in the continuance of the present abuses were a small minority, who continued 
to keep up the abuses by getting up faction fights. But the old cry of "Whig and Tory, 
Catholic and Churchman, could not divide them on that occasion. Pounds, shillings, 
and pence, he thanked God, knew nothing of politics. (Hear, hear, and cheers.) They 
knew neither creed, nor sect, nor party. (Applause.) He expressed great obligations 
to Mr. Cobden for the letter just received, and admiration at the consummate ability with 
which it was penned. The letter, admirable as it was, and the measures suggested, most 
beneficial as they were, were only a movement in their direction. They, by no means, 
went the length of the Association. Although they expected to reduce the expenditure 
of the country next year ten millions, that would not keep them from asking a reduction 
of three, four, or five millions the next year, if they found it practicable. They should 
not be satisfied till the building at the bottom of South Castle-street, which prevented 
shipping from coming into the port, was shut up, or turned to some better purpose. In 
this great work and he took leave to say this most beneficial and merciful work he 
trusted they should have the assistance of all the industrious classes of the empire, from 
the highest to the lowest. It was every working-man's question ; it was every trades- 
man's question ; it was every merchant's and banker's question ; and every shopkeeper's 
question. There was no man who was not interested in it. Their success had been 
greater than they anticipated ; but they would yet receive a much larger measure of sup- 
port from the whole empire, and thus carry this question to a successful conclusion in 
the course of a very few years. (Loud cheering.) 

The resolution was put and carried unanimously. 

Mr. PRIEST drew the attention of the meeting tc the importance of a comprehensive 
and sweeping reform in every department of the national expenditure, and the necessity 
for relieving the working population of the country, by whose exertions the wealth was 
produced, and with the existence of which all that was valuable was produced. He 
denounced the system pursued by the Government in financial affairs as inimical to the 
best interests of the country, and as tending merely to the advantage of the aristocratic 
and wealthier classes, and hoped the meeting would, by their exertions, show that they 
felt the importance of the object which the Association was contending for, and were 
prepared to carry out the agitation to a successful termination. (Applause.) 

On the motion of LAWRENCE HEYWORTH, Esq., a vote of thanks was passed to the 
Chairman, and carried by acclamation. 

The CHAIRMAN, in acknowledging the compliment, said, he did not look at the ques- 
tion before them as one of pounds, shillings, and pence alone, but he saw in the distance 
a much more important object to be gained. In looking at the present constitution of 
society, he saw between the aristocracy and other classes a deep abyss, which prevented 
the people from passing towards them, and therefore it was in carrying out the great 


cause in which they were embarked that he looked to higher motives and more important 
results that the time would arrive when they would be able to carry out the laws, both 
human and Divine, with greater justice to all more especially that which brought them 
to love their neighbour as themselves, and to do unto others as they would be done unto. 

A Gentleman in the body of the room suggested that, in order to carry out the 
measures with effect, they should have a Government favourable to their views. "With 
that object, he thought they ought to use all their efforts to raise Mr. Cobden to the post 
of Prime Minister of England. (Applause.) 

The CHAIRMAN said he had no objection to such a course ; but it was quite competent 
to the people, if they set resolutely to work, so to operate upon the House of Commons 
as to oblige them to yield to the pressure from without. (Applause.) 

The meeting then broke up shortly after ten o'clock. 


The Financial Reform Association was instituted in Liverpool, on the 20th of 

April, 1848, for the following 


1st. To use all lawful and constitutional means of inducing the most rigid economy in 
the expenditure of the Government, consistent with due efficiency in the several depart- 
ments in the public service. 

2nd. To advocate the adoption of a simple and equitable system of direct taxation, 
fairly levied upon property and income, in lieu of the present unequal, complicated, and 
expensively-collected duties upon commodities. 

Political partisanship is distinctly disowned, the Association being composed of men of 

all political parties. 


TERMS OF MEMBERSHIP Five Shillings per annum for the year ending 
19th April, 1849. A Subscription of Ten Shillings and upwards will entitle 
Members to receive all the publications of the Association free by post. 

The publications issued up to 1st December, 1848, are Reports of the Public 
Meetings of the Association, and Tracts Nos. 1, 2, 3, 4, and 5. 

No. I. treats of the CIVIL LIST, of the augmentation of National Burdens 
since George I. ; of her Majesty's Privy Purse, Household Salaries, Household 
Tradesmen's Bills, Bounties, and Charities ; and also of the Departments of the 
Lord Chamberlain, the Lord Steward, the Master of the Horse, the Mistress of 
the Robes, and of all those idlers whom ages of custom have permitted to be 
fixed on the Royal establishment, eating up her Majesty's Royal income, and 
leading the public to believe that Royalty is more costly than it really is. 

No. II. treats of the PENSION LIST. 

No. III. of TAXATION : its Amount and Sources ; its Effect on the Physical 
Condition of the People ; and on the Trade of the Country. 



N.B. Public Meetings are held on the third Wednesday of every month ; the 
Council meets every Monday and Thursday; and the Secretary attends the 
Office daily. Sections of the Tracts, in printed slips, are forwarded once a week 
to nearly every newspaper in the Kingdom. 

Post-office orders to be made payable to EDWARD BRODRIBB, Esq., Treasurer 
of the Association, North John-street, Liverpool. 

LIVERPOOL : Published by the ASSOCIATION, North John-street ; by SMITH, ROGERSON, and 
Co., Lord-street ; and Sold by all the Booksellers. LONDON : The Trade Supplied by SIMPKIN, 
MARSHALL, and Co., Stationers' Hall-court; GEORGE VICKERS, Holywell-street, Strand; 
GROOMBRIDGE and SONS, Paternoster-row; EFFINGHAM WILSON, Royal Exchange; H. BINKS, 
85, Aldersyate; CHARLES GILPIN, 5, Bishopssrate-street ; DUBLIN, by GILPIN, Dame-street; 
MANCHESTER, ABEL HEYWOOD; EDINBURGH, J. Menzies,. Prince's-street. 


No. 7. 





THE FINANCIAL REFORM ASSOCIATION having laid before the public the 
Army and Ordnance expenditure in its various forms of gross and detail, 
an expenditure which swells the aggregate cost of the war forces to 
an amount which the industry of the nation staggers under, might now 
proceed to show, by proofs, that officers rapidly promoted within those 
few years have been so promoted through vacancies provided for them by 
the retirement of others, equally or more efficient, on full or on half pay ; 
but those proofs can only be given by .naming the lords and gentlemen 
who have been forced into high military rank at the expense of the coun- 
try, and at the expense of fair play to the officers whom they push aside, 
in a list inconveniently long for present publication. 

It is not with persons that the Association have to deal in the case of 
the Army expenditure. If they refer to persons, it is to illustrate a sys- 
tem. It is with a system of bad practices, long continued, they interfere ; 
costly and pernicious in proportion to its long continuance. 

Yet though they disavow all intentional personalities, and shall not 
willingly enter into them, unscrupulous disputants may invade their 
neutral position, assail them by misrepresentations, and so drag them un- 
willingly into controversy. Such a disputant is Major-General Sir Wm. 
F. P. Napier, in the Times of the 29th December, 1848 ; such a dispu- 
tant the editor of the Times has been on more than one occasion. The 
Association can afford to meet either, or both, or a thousand such, so 
long as they oppose facts, as they now do, to bold presumption and vague 

When they shall have effected the education of public opinion on those 
great principles to promote which they are associated the principles 
which must guide the Government of Great Britain in future, if its 
honour is to be preserved ; if its tax-paying power its debt-paying inte- 
grity, are not to be eaten up by improvidence and idleness ; when public 
opinion shall have been educated in those principles, and the nation marches 
onward in one movement, those who lead that movement will see, as all 
leaders of successful reforms have, in the last quarter of a century, seen, 
a creature at their side, who, when they struggled with early difficulties to 
overcome ignorance and prejudice, assailed them with ridicule and mis- 
representation they will see, in the day of their success, that creature at 
their side, ready to knock down any weak opponent who may yet oppose 
them, trample on any prostrate foe who is down and cannot get out of the 
way, huzza the loudest of all who make a noise, and vilify all who will 
not join them in the cry. 

Let no one doubt it ! The day will come when the Financial Re- 
formers will be encumbered with the friendship of the Times. It is be- 
cause there is ignorance, prejudice, and selfishness, opposed to national 
well-being, that organized reform movements become necessary ; and 
because such evils exist, it is that unscrupulous partisans thrive for a 
season, by opposing those reform movements. 

The absurd blunders of the Times, about military promotions, pur- 
chases of commissions, (" through which the national exchequer is 
enriched!") exchanges of regiments, from " freezing Canada to burning 
Hindostan," and the services of officers exiled to Munster, or Connaught, 
are ably exposed by a military correspondent resident in London, who 
authorizes the use of his name, and whose exposition with other matter 
will appear in an early section. Meanwhile, to dispose of Sir William 
F. P. Napier. 

It is not probable that this officer, or any of his numerous military and 
naval relatives, whose motto is "Ready, aye ready" all of them being 
ready to take what they can get; it is not probable that they will take the 
future turn-about of the Times, and join the- Financial Reformers, because 
they are now provided for out of the taxes, and that for life. But they 
were not always so provided for. It is no longer ago than about the 
T. Y., H. O. period of political history, that Reform writers had few 
stronger arguments to urge against the abuse of military patronage than 
this, that the Napiers, because they were Whigs, had been for many 
years unrewarded by promotion ; and if a correspondent (who is quoted 
hereafter) be not in error, no tongues or pens were more frequently, at 
least more effectively, employed in exposing the abuses in the clothing 
department of regiments the head tailorships than the pens of the 
Napiers. Incessant grumbling, however, and a belief on the part of the 
public that they had not had their fair share of promotion, gained for 
them both promotion and emoluments. One got a command in India, 
where, besides enormous prize money, he had his pay as a general officer, 
his pay as commander, his field pay, and his " allowances," more than 
can be enumerated here. Also he had, and has, the head-tailorship of 
the 22nd Regiment, which was worth, in 1843, since which there have 
been no returns, 1442. 9s. Id. ; that is, allowing him the usual rate 
of 500 as pay in his capacity of clothing colonel, the shop profits on 
the clothing amounted to 942. 9s. Id. 

The dates of this officer's (Sir Charles James Napier) promotion 
were, ensign, January, 1794; lieutenant, May, 1794; captain, 1803; 
major, 1806; lieutenant-colonel, 3811 : from which period there was no 
step until 1825 fourteen years; nor was there a step from 1825 until 
J837, when he became major-general. In 1843 he got the head tailor- 
ing of the 22nd Regiment, the profits worth in that year 942. 9s. Id., 
as already stated ; and in 1846 he was made a lieutenant-general. 

But Sir William F. P. Napier had still more reason to grumble at the 
want of promotion after he became a field-officer, had still more reason 
to see faults in the military system while he was under the " cold shade ;"* 
and has now almost as good reason (the harvest at Scinde excepted) to 

* In quoting from Tract No. 4, Sir William Napier might have found the following passage : 
" Major General Napier, the historian of the Peninsular War, says that the war only succeeded in 
defiance of political corruption at home, and the cold shade of the aristocracy." He did not choose 
to quote this, nor any part of the five pages of extracts from the Duke of Wellington's letters in the 
same tract, which extracts contain the Duke's censure of the mercantile jobbing of the aristocracy 
in the Army. 

be satisfied with the result of his grumbling, and to see no faults in the 
military system, now that he has been promoted, now that he has 
commanded the Island of Guernsey, and has been honoured with the 
very lucrative tailorship of the 27th Regiment. He was made 
ensign in June, 1800; lieutenant, April, 1801; captain, June, 1804; 
major, May, 1811; and lieutenant-colonel, 1813. Serving at a period 
when vacancies by death, and by officers selling ont to avoid death, (see 
his own History of the Peninsular War and the Wellington Despatches,) 
were so frequent, there is no wonder that he might be dissatisfied with his 
slow promotion. But the " cold shade" fell heavier upon him afterwards. 
Though serving in 1813 and 1814 in the north of Spain and south of 
France, and in the campaign of 1815, and though a soldier of merit far 
beyond the ordinary standard, he moved not another step during seven- 
teen years. The accession of a new Sovereign gained him a step by 
accident, in July, 1830, that of colonel; but he remained at that rank 
until November, 1841, when the promotion following the birth of the 
Prince of Wales got him, accidentally, another step, that of major- 
general. It is no wonder that, with a tongue and a pen " Ready, aye 
ready" and the newspapers open to him, he should have variegated that 
dreary period of professional darkness, extending from 1813 to 1830, and 
again to 1841, with expositions of " military abuses." As a reason why 
he should now, with the press still open to him, enliven the public with 
the abuse of the Financial Reform Association, which is now engaged in 
exposing " military abuses," let us refer to the Return of Public Salariet 
obtained by Mr, Williams, late Member for Coventry, in 1844 the last 
year, unfortunately, to which any such return extends. At page 17, i& 
class V, we find, 
Major- General W. F. Napier, commanding at Guernsey ; staff pay as 

colonel 415 3 <J 

Unattached pay as a major-general 400 

Lieutenant- Governor of Guernsey pay and emoluments 938 7 6 

Reward for " distinguished services," (which means writing the history 
which praised Wellington, and which so took him from under the 
' cold shade ") 200 

Total per annum 1953 11 3 

Immediately under this, in the same return, we find another Napier, 
presumed to be the one at that time in Scinde, of whose income " no 
return " had been received. And next to him is, 

Sir George T. Napier ; unattached pay as a major-general 400 

Pension for wounds 300 

Governor of the Cape of Good Hope 5000 


This officer became a lieutenant-colonel in 1812, and, like the rest, 
was under the "cold shade" until 1825, when he was made a colonel. 
He succeeded to be major-general in 1837, lieutenant-general 1846, and 
head tailor to the 1st West India Regiment in 1844. The shop profits on 
this regiment have not been ascertained. The pay for being clothing 
colonel was returned (in 1844) at 324. 13s. Id. But the officer who 
then clothed the regiment drew, in addition, pay as a major-general 
unattached, and 5000 per annum as " Governor of Malta," the profits 
in tailoring being allotted in his absence to a substitute. 

Another of the "Ready, aye ready's" is Major-General Thomas 

Erskine Napier, commanding the Limerick district in Ireland ; besides 
which there is a young growth out of various old stocks coming up to 
major-generalships and head tailorships, some cf whom have already 
reached the dangerous eminence (dangerous to the taxes) of " colonels on 
the staff." 

Of the Napiers in the Navy List, nothing shall be said at present. 
They also have for their motto, " Ready, aye ready." One of them was 
a Member of Parliament for a " popular constituency," but is now more 
profitably employed in assisting to spend the seven millions nine hundred 
and fifty-one thousand eight* hundred and forty -two pounds voted for the 
navy. He is making experiments in sailing, with ships which were built 
upon experiment. But to return to Sir William F. P. Napier. 

This gentleman, after being long out of use as a military man, was 
made Commander and Lieutenant-Governor of Guernsey. It is often 
observed that there is nothing in our absurdly-expensive system of 
colonies so monstrous as the appointment of military governors to them, 
with their long staff retinue of idlers and mischief-makers. But the 
worst of the government of the colonies is not so absurd, so mischie- 
vous, as the practice of sending soldier-governors among quiet, industrious 
people, like those of the Channel Islands, to usurp civil authority ; and 
to bend soldiers who have been long out of use, and who are eager to 
be employed, is the worst error of all. Sir William Napier, since his 
return from the perilous government of Guernsey, has been appointed 
(5th February, 1848) tailor-colonel to the 27th Regiment of Foot ; the 
emoluments of which office were, per last official return, 1214. 4s. 
This sum, allowing 500 for the pay of the Major-General in his colonel 
capacity, leaves 714. 4s. as the shop profits pocketed by him in his 
tailor capacity. 

In the T. Y., H. O. correspondence, the Major- General stated, in 
October, 1848, that he did not, in May, 1832, at the Reform crisis, write 
"indignantly" to T. Y., of the H. O., that he had received his sword 
from his King, &c. : he only wrote scornfully that T. Y., or any one else, 
should have thought him likely to act (in a revolution) with a "Birming- 
ham attorney," (Joseph Parkes,) and a "London tailor," (Francis Place.) 
The business profits of Francis Place have been said to be several thou- 
sand pounds a year; Major- General Napier enters upon the business of 
a tailor at the profit of 714. 4s. a year. Moreover, Francis Place had 
retired in 1832. In 1848, when Major-General Sir William Napier re- 
issues the stigma of having been a tailor on Mr. Place, he is himself in 
active business, and working for cheaper customers, with narrower clip- 
pings to make a profit than that celebrated Londoner did. On which 
side is the greatest "respectability" or "honour?" 

Considering the exposure of military extravagance upon which the 
Financial Reform Association have been engaged ; considering that they 
have not had the advantage of being in the field before Sir William Napier 
was pensioned and promoted to be Governor of Guernsey ; to be a major- 
general and a clothing colonel ; and, considering that he still thinks fit to 
write on the subject of military abuses, it is not surprising that he wrote 
the letter published in the Times of December 29th. In replying to so 
much of that letter as they deem to be worth a reply, the Association 
prefer to do so in the words of one of several correspondents familiarly 
acquainted with the details under discussion : 

" Gentlemen," writes one, " I find Sir W. Napier has fallen upon you ; 

but all that he says is not true. About a soldier's necessaries he says, 

" ' The royal regulations admit only of a specified number and fashion of necessaries 
for a soldier. The colonel, who is never with the regiment, knows nothing of this 
supply, nothing of the cost, nothing of the arrangements as to form, fashion, change, or 
duration. Such matters belong to the interior economy of regiments, and, subject to 
the regulations, are under the control of the lieutenant- colonel and the captains. 

" ' But there may be abuses : look at the checks : 

" ' A captain orders a soldier to take a new pair of trousers, but within the 
regulations ; he cannot travel out of them as to form or number. The soldier demurs, 
appeals to the commanding officer, who decides against him ; the man can still appeal 
to the inspecting general, or he may have a court-martial on the case, though that, in a 
doubtful matter, would be hazardous ; but he is not debarred by any fear from com- 
plaining by letter to the Commander- in- Chief.' 

" It is the opposite of fact that any soldier is encouraged to complain 
by letter to the Horse Guards, or by the word of mouth to the Inspecting- 
General. He would soon have the word * lawyer' attached to his 
name, a designation that will prevent any private from being made a 
corporal or a sergeant ; which will soon bring a corporal or a sergeant 
down to a private ; and that attachment to a soldier's name will, in every 
doubtful case of misconduct, act against him. An ordinary man, Tom 
Brown, we shall say, comes into barracks a few minutes too late for 
stables. Little is said ; or, if any thing be said, it is a threat of being 
reported to the adjutant by the sergeant-major. But let * Lawyer Tom 
Brown ' come in too late, and he is reported there and then, and gets 
pack drill, to walk in the barrack-yard with his saddle-bags on his back 
all next day. Or, if it was complaining of his commanding officer that 
got him the name of * Lawyer Brown,' he will be * built up to barracks ' 
for the smallest fault. Ordinary Tom Brown may come in tipsy as often 
as he likes, if he goes quietly to his room and is ready for duty when 
called on ; but * Lawyer Brown' must go to the guardhouse. Four times 
tipsy in twelve months will, by the regulations, get 'Lawyer Brown' 
tried by a court-martial, which will stop a penny a day from him ; but 
ordinary Tom Brown, who never complained of the necessaries served 
out, their bad quality, or high price, who never complained of any thing 
to the general, who never talked of writing to the Horse Guards I say 
talked for no soldier would actually do so who never in any case 
1 stood up for his rights,' why he may get twenty, a hundred times 
tipsy in a year if he can and will have no court-martial nor stoppage 
of a penny a day. 

"And Sir W. Napier says, 

" ' The clothing of the army is settled by the Queen's Government. The colonels 
have only to furnish it according to the Royal warrant and established pattern. It has 
been the same from time immemorial. It is, as to texture and value, superior to the 
clothing of any continental army ; and to protect the soldier from unfair practices in 
the supply, the following checks have been provided : 

" ' A permanent Board of general officers, sitting in London, receive samples of 
every article, and if, according to the Royal warrant, those samples are sealed and 
transmitted to the regiments as a test for the examination of the clothing for the year; 
but not until the clothing has been again checked by the examination of the inspecting 
officers of army clothing, a different body from the inspecting Board of generals.' 

" It will be enough for you to look at the Army List and see who 
those general officers are. There are nineteen of them, and eleven out 
of the nineteen are what you have called ' clothing colonels,' and the 
other eight are, doubtless, anxious to be so as soon as they can." 

The Association have turned to the Army Register, and also to the 
Returns of " emoluments" from clothing received in 1844; and they 


find that the Board o f General Officers appointed to prevent the issue of 
inferior or cheap c^thing are the following : 
"1. Hon. Sir E. Paget, Clofhing Colonel of the 28th Foot, paid as 

Governor of Chelsea Hospital 637 13 6 

Pension 400 

Pay as Clothing Colonel 500 

Profits from the clothing . . r 876 15 1 

2414 8 7 

21 Sir James Gordon, Clothing Colonel of the 23rd Foot, paid as 

Quartermaster- General 1883 19 2 

(Other allowances not known.) 

Pay as Clothing Colonel 500 

Profits on clothing 786 9 8 

3170 8 10 

Sir Ralph Darling, Clothing Colonel of the 69th Foot pay as such 500 ft 

Profits on clothing , 700 


. Sir C. Bulkeley Egerton, Clothing Colonel, 89th Foot pay as such 500 
Profits on clothing 602 15 2 

1102 15 2 

5. Sir Colin Halkett, Clothing Colonel of the 45th Foot pay as such 500 

Profits on clothing 592 9" 

Pension .... ... 350 

1442 9- 

Sir Frederick Adam, Clothing Colonel of the 21st Foot pay as such 500 

Profits from clothing 773 15 1 

Pension .. 300 

1573 15 1 

7. Sir Edward Kerrison, M.P., Clothing Colonel of the 14th Dragoons 

pay as such .. .. . ., 1000 

(Profits on clothing not known.) 

8. Sir Jasper Nicolls, Clothing Colonel of the 5th Foot pay as such 500 
Profits on clothing ....... 706 9 6 

1206 9 6 

9. Sir T. M'Mahon, Clothing Colonel of the 10th Foot pay as such 500 
Profits on clothing 783 16 4 

1283 16 4 

JO. Sir Alexander Woodfard, Clothing Colonel of the 40th Foot. In 
the year from which the retxmis are taken he only drew his pay 

as Clothing Colonel , 590 8 2 

And his pay and allowances as Governor of Gibraltar 4095 18 4 

The profits being allowed to some officer who attended to the 

tailoring during his absence in Gibraltar. - 

4686 6 6 

IX. Henry D r Oyley, Clothing Colonel of the 33d Foot, whose pay as 

such is< ". . . 500 

Profits Qttclothing ..,,. ....... 818 5 4 

1318 5 4 

The remaining eight lieutenant-generals and major-generals of the 
Clothing Board have not yet, or had not at the date of the Army Regis- 
ter, succeeded in obtaining that post of ambition for which all general 
officers scramble, and all minor officers hope to obtain namely, the 
tailor-colonelcy of a regiment. 

So far, then, as regards the guarantee that the Board of General 
Officers offer against clothing-colonels doing their business of tailoring at 
a profit, the guarantee is nothing, and the expense of that Board might 
be saved ; for they do not perform their duty as inspectors of their own 
tailoring business without " additional pay," or " allowance." 

But it is the indiscretion of the angry Major-General that leads to tho 
question of whether that Board offers a sufficient guarantee. The ques- 
tion was not mooted in the Tract No. 4, from which he quotes. The 
assertion therein was not, as he says, that general officers deliberately 
"supply bad clothing to obtain greater profits." The assertion was, that 
the office of clothing-colonel is conferred on general officers because it 
affords a profit from the clothes, and that, in cases where the clothing 
must be of such a good quality as not to afford profit, or much profit, an 
allowance in money is made to make up for the deficiency. As, for 
instance, in the cavalry regiments ; the pay of clothing colonel (see Sir 
Edward Kerrison, No. 7 of the foregoing list) is 1000, while it is gene- 
rally about 500 in the infantry, where the clothing is inferior, and where 
deaths are more frequent and the profits, consequently, greater. 

The military correspondent already quoted, relative to the custom of 
making charges in regimental necessaries, by which the soldiers have 
their pay stopped, says, 

"Had Sir W. Napier been a soldier in the same regiment with me he would have 
had to leave off wearing stable shoes by regimental order, though they were not half 
worn. He would have been obliged to accept a pair of high-lows to wear in the stables, 
issued from the Quartermaster's store, at 9s. 6d., to be paid by stoppages; and in three 
months (before the high-lows were half worn, or before the second pair of soles were 
half worn) he would have been obliged to throw the high-lows aside by regimental 
order, not allowed to wear or retain them in his possession ; and he must have submitted 
to take a pair of shoes, (this time with buckles,) from the Quartermaster's store, and 
again pay for them by stoppages. In any cavalry regiment he must submit to take a 
pair of cloth overalls, and a new stable jacket, and pay for them by stoppages. In any 
regiment, the soldier who is saving, careful, and so economical as to go to the haber- 
dashers to buy his own linen, hosiery, flannels, or other wares, may look out for the 
frowns of the troop sergeant-major, (in cavalry;) the colour- sergeant and pay-sergeant, 
(in infantry,) and the quartermaster in any of them. If the soldier takes the profit 
which they look for to any other shop he will soon have a handle to his name and a 
mark upon his character ; he will be ' Lawyer Brown.' If, by a chance, there be a spot 
upon his belts, or dullness on his brasses, or rust upon his ramrod after that ah! it 
had been better for him not to have gone past the barrack store with his custom." 

Major-General Napier proceeds to argue about the captains of the 
army not having a pecuniary interest in the necessaries served out to the 
soldiers. It was not alleged that they had. The captains were not 
spoken of nor hinted at. He proceeds into other matters which have no 
connexion with the subjects in question, into which nothing but ignorance 
would lead him. 

The question at issue is this: There being an average of pay and 
profits pocketed by the clothing- colonels of 130 regiments of about 
1200 each, making 123,600, and those clothing-colonels, even by Sir 
William Napier's own showing, doing nothing, good or bad, with the 
clothing ; " never seeing their regiments," as he admits ; being powerless 
under the Board of Generals and the Queen's regulations ; seeing this 

to be the case, might not the whole of that sum be saved to the tax- 
payers ? The objection of the Association to the system, as expressed in 
Tract No. 4, is, that a fiction is contrived by those general officers to take 
money from the public purse while they blindfold the public eyes. Major- 
General Napier rushes into print to defend the "honour" of this fiction, 
and the "honour" of those who blindfold the public eye. Against 
pay earned by services actually performed the Association make no com- 
plaint ; nor do they question the amount of such pay, and declare it to be 
too high. On the contrary, it has always appeared strange to merchants, 
manufacturers, and others engaged actively in commerce, that gentlemen 
boasting of their high birth, of their family, and their personal honour, 
should use family influence to scramble, and political influence to intrigue, 
for appointments the legitimate pay of which is only about the same as 
the salaries of junior clerks or head porters in the establishments of 
merchants ; and whose ultimate advancement, if some more powerful 
scramblers do not force them aside, is to be major-generals, lieutenant- 
generals, possibly generals, or (twenty thousand chances to one against 
them) field-marshals; whose legitimate, honestly avowed pay, is but equal 
to the salaries of mercantile clerks of the first class, or the profits of 
second or third-rate tradesmen. It is their other emoluments, which 
make their military rank valuable, and which place them in a better position : 
without these they are discontented grumblers. To obtain these, they 
scramble into Parliament, or, if they cannot obtain seats there themselves, 
rack their family influence to the uttermost to place relatives in Parlia- 
ment, (nearly three hundred such being there now,) through whose venal 
votes they may be placed elsewhere to receive those other emolu- 
ments in addition to their legitimate pay, namely, : the head-tailoring 
of regiments ; the horse-dealing of cavalry and artillery ; the sinecure 
commands of garrisons ; the staff commands of districts ; the commands 
of ships or dock-yards ; the governorships of colonies ; the " table 
allowances," and official pickings of such governorships : emolu- 
ments which are alike oppressive to the distressed tax-payers who bear 
their burthen, and discreditable to the tax-eaters themselves. 

On the 18th Nov., 1848, the Times newspaper contained an article di- 
rected against the Financial Reform Association, which, with a few facts, 
contained many unfounded assertions. The Association cannot undertake 
to answer all such groundless attacks and unscrupulous assailants ; but, as 
some of their correspondents and subscribers have thought those attacks 
worth replying to, they make a further selection from such correspondents. 
A subscriber to the Association wrote thus on the 21st of December : 
"Ever since the 10th of April the Times 'newspaper has assumed to itself the 
dictatorship of public opinion, and so de-potic are its mandates, that any indi- 
vidual or association suggesting the reform of abuses, or the retrenchment'of the 
public expenditure, for the benefit of the nation at large, are immediately de- 
nounced as slanderers, assertors of fallacies and falsehoods. The favourite pets 
of the Times are the officers of the army; no person unconnected with the army 
(or civilians as they are styled) dare venture to question whether the officers of 
the army are subjected to all the privations, hardships, losses, &c., &c., and all 
for the honour of the thing, as the Times is continually endeavouring to make us 
believe. According to that paper of the 18th November last, a Mr. C. A. Stewart 
has been endeavouring to make the simple-minded people of Liverpool (the first 
time I ever heard of the Liverpoolonians being called simpletons) believe that our 
standing army is officered by 5734 gentlemen ; men who spurn an honest profes- 
sion, but who, nevertheless, dabble in the commission market for their own 
aggrandizement Now, Mr. C. A. Stewart has erred in one respect, he has not 
laid bare, so much as he might have done, the system of jobbery, peculation, and 

aristocratic influence, which prevail to such a pernicious extent, to the great 
injury .of the service at large. The Times says it is perfectly true that our army 
is officered by 5734 gentlemen, and nothing but gentlemen; no such thing as a 
blackleg or black guard is to be found amongst the elect 5734, though some of 
them are, at the present time, awaiting their trial at the Bristol assizes, for 
stealing door-knockers. 

" Did it never strike the editor that one of the greatest pests of the present 
day is the enormous number of very poor gentlemen, leaving out a very numerous 
class who dub themselves gentlemen for want of another name? Now, Mr. C. 
A. Stewart and the Times are both wrong, as to the number of officers and gentle- 
men quartered on the National Exchequer. At the present moment, taking 
those on full pay, half-pay, unattached pay, and retired pay, they amount to the 
enormous number of 13000. I am not particular to four or forty, as it is easily 
ascertained, by a reference to the annual Army List. A large portion of the 
officers on the unattached and half-pay lists have been so the greater portion of 
their lives. The Times asserts that the gentlemen who officer the British army 
give their services gratuitously, or nearly so, and go into the service only for the 
honour of the thing; that the aristocrat of Mr. C. A. Stewart's imagination quar- 
ters his son on the pockets of the tax payers after the following fashion : ' In 
consideration of the rank and title of captain conferred, he pays into the National 
Exchequer some 3000, for which the young gentleman receives the very liberal 
per centage of about 180 per annum, and the honour of being exiled the greater 
portion of his life.' 

"For the information of the Liverpool Association, the prices of commis- 
sions of the various grades of officers of 106 regiments of the army, the only 
regiments who perform the hard service the Times speaks of, are as follows, viz : 
Ensign, 450; Lieutenant, 700; Captain, 1800 ; Major, 3200; Lieutenant- 
Colonel, the highest purchaseable grade, 4500. The pay and allowance of a 
Captain are rather more than 220 per annum. He is also found in furnished 
lodgings, coals, and candles, and a soldier servant specially appointed to wait on 
him, free of expense; such extra accommodation could not be obtained in London 
or Liverpool under 32s. per week, by the most economical gentleman. This will 
raise his income to about 300 per annum, not such very bad interest for money, 
especially as this applies to the young gentleman when snugly ensconced in country 
quarters. It must also be understood, that the officer, on advancing a step, simply 
pays the difference of value between the two commissions. He has also the chance 
of promotion without purchase : brevets, death vacancies, veteran officers retiring on 
full pay, and the recent augmentation, have all tended to prevent any outlay of 
hard cash : the amount of moneys that reach the national exchequer for commis- 
sions is mere moonshine not one in fifty. The Times next relates the old worn 
out story of every Secretary at War, for these twenty years past, when the money 
vote for the army estimates is being called for, as one of the reasons for aug- 
menting the army, 'exiled to the fevered clime of the Mediterranean? ' the heats 
of India,' 'snows of Canada," 1 'hope deferred,* &c., &c. 'And to be transported,' 
that paper says, 'at a moment's notice, from the interior of Canada, in the midst 
of winter, to the burning plains of Hindoostan !' Only fancy a regiment of in- 
fantry, bag and baggage, marching double quick some hundreds of miles on the ice 
to catch a transport, at the mouth of the St. Lawrence, to convey them to India ! 
Do you doubt this, Reformers of Liverpool ? The Times newspaper declares it. 
Say'no more about the great sea serpent ! No, Reformers of Liverpool, such 
trash is only fit for Punch, or a pantomime. No regiment was ever yet sent from 
Canada to Hindoostan, nor ever will be; at any rate, there is no fear at present, 
so long as we have 75,000 regular troops idling in the two kingdoms. 7000 marines 
on shore, 13,000 Irish police soldiers, 15,000 armed pensioners, 10,000 Dock-yard 
soldiers, 20,000 yeomanry and militia staffs, coast blockade men, metropolitan and 
other police, too numerous to mention. 

" In 1823 the number of men voted for the army, ordnance, and marine corps 
was less than 84,000. In 1848 it amounted to 140,000 ! Yet police* railways, &c., 
were not in existence at the former period, to make one thousand soldiers more 
effective than two thousand without railways. As to service in Canada, Cobbett, 
who had been a soldier, gave the best description. The Secretary at War was 
boring the House, on one occasion, with the old tale of broiling in India and freez- 
ing in Canada. Cobbett replied, he had served in Canada in the coldest winter 
ever known, but he never felt its ill effects. The time of the soldiers was prin- 
cipally occupied, the morning, in shooting wild ducks, or courting the Yankee 
girls; the evening in sitting round a roaring mess-room fire, smoking, singing, 
and drinking Jamaica rum, at one shilling the bottle ! Indeed, so much attached 


are the soldiers to service in Canada, that, on a regiment being ordered home, 
the greatest difficulty of the commanding officer is to prevent the men from 
deserting. So much for service in Canada. 

" Let us now refer to the land of cholera, fever, and prize money India. 
The members of the Liverpool Association have probably observed, by the 
Gazette, the choppings, changings, and retirements that invariably take place on 
a regiment being ordered to, or returning from, India, particularly in the cavalry. 
This is what the Times means in saying, ' the young gentleman is obliged to 
purchase, by a further outlay, the irregular and extraordinary advantage of 
spending three or four years in outpost duty among the peasantry of Connaught 
and Munster.' The editor might also have added, ' and doing the amiable at all 
the country balls throughout the kingdom.' The sporting world, the races at 
Phcenix-park, the clubs, levees, theatres, and midnight revelries of the gay city 
of Dublin, engage a far larger portion of the officers* time than outpost duty 
among the peasantry. The Times should know that the outpost or detached duties, 
in disturbed districts, are almost invariably performed by a portion of the 13,000 
armed police. The most curious part of the affair of these interchanges is seen 
when an officer's 'life long exile'' is at an end ; when he is about returning, with 
his regiment, to the land of his fathers. He then gladly exchanges into the 
regiment coming out; parts with his old corps, comrades, brother officers, and 
friends, so dear to a soldier, simply to be allowed to continue to be broiled in 
India. This is the practical officer, the soldier who lives by the sword; the 
fighting soldier, who makes the army his profession. Service in India is not so 
very disagreeable to the private soldier generally ; one-half the regiment, on being 
ordered home, volunteer to remain behind. Indeed, it is doubtful if entire corps 
would not so volunteer, if permitted. 

" The following army regulation will satisfy the Liverpool Association as to 
the alleged hardships of service in India. .No soldier is permitted to volunteer to 
continue to serve in India, on his regiment being ordered to Europe, except on 
the following conditions : He must be under thirty years of age, of robust 
health, and of good character. There are occasions when regiments suffer 
severely from disease, but it more frequently arises from carelessness whilst on 
the march, and the effects of intemperance. But cholera and fevers, even in 
India, are not like prize-money, the largest share to the officers ! At Kurrack- 
chee, where four hundred men perished in a few days, only one officer died, and he 
was previously in a bad state of health. 

" It cannot have escaped public observation, the early age at which many 
of the aristocracy became field officers ; some of the lieutenant-colonels of the 
present day attained their rank with less than ten years of home service ! or, 
more properly speaking, by ten years of chopping and changing from full-pay to 
half-pay, from regiment to regiment, &c., of course, this is not effected without, 
as the Times says, a further outlay. A private, or rather bribing, transaction of 
golden influence carries the day in those cases, in direct violation of the army 
regulations. The private soldier who is reported drunk four times within twelve 
months is liable to be tried by court-martial for habitual drunkenness; the 
wealthy aristocrat may barter or bribe to obtain increased rank, without service, 
with impunity, but not exactly as the Times says, ' all for the honour of the thing.' 

" The sooner the young aristocrat becomes a lieutenant-colonel, the highest 
purchaseable rank, the sooner he becomes a general, a colonel of a regiment, (that 
is, tailor-colonel,) governor of a colony, or obtains a superior command in India, 
the most lucrative commands in India being invariably held by officers of the 
Queen's army. The present governor of the distressed little sugar island of 
the Mauritius is a general on the staff and colonel ef the 13lh Regiment of Foot. 
His salary and allowances amount to nearly ten thousand pounds per annum, with 
a palace to live in, &c., &c. Not such bad interest for money. At any rate, the 
Times cannot call it l serving one's country gratuitously.' 

"The British army is at present composed of nine field-marshals (the largest 
number ever on the Army List) and 350 generals, in addition to which there is a 
long list of local, or, rather, fighting generals, who principally command our armies 
in India. To this latter class belonged such veterans as Sale, Dennie, and 
Shelton, of the unfortunate 44th; yet, will the Reformers of Liverpool believe 
that, immediately regiments to which officers of this description belong, arrive in 
England, they are no longer generals, but simply regimental lieutenant-colonels, 
placed on a level with men who were not even born when they were fighting 
battles which are now historical. The professional veteran officer who has grown 
gray in the service has not so much chance of becoming a general as those butter- 
flies who flutter in the sunshine of fashion, but who, immediately their corps are 


ordered on distant or disagreeable service, make their exit, or, what is still much 
worse, vegetate on half, or unattached pay, until another opportunity offers to 
enter another regiment, to daudle at home. 

"The British army is composed of 136 regiments of cavalry and infantry, of 
which 134 have sinecure colonelships; two regiments (the 60th and Rifle Brigade) 
have each three general officers, colonels. There are also twenty general officers 
(colonels) to the artillery and engineers. The ludicrous but lucrative offices of 
Governors of Berwick, Inverness, Edinburgh Castle, &c., (indeed Edinburgh 
Castle can boast of having two governors,) are all held by general officers of the 
army: the only duly they have to perform is to draw their salaries. The Whig 
Government of 1831 declared their intention of abolishing these nominal but 
expensive sinecures as they became vacant. It was partially acted upon with the 
colonial regiments; however, on their resumption of office, they retrograded into 
the old track, and, what is worse, created sinecures which never before existed. 
The African corps, which previously never had a sinecure colonelship, was 
styled the 3rd West India regiment, and a general officer was immediately 
appointed colonel. The newly organized Canadian regiment has also a general 
officer colonel, and it is rumoured, that some gallant old warrior, residing at Bath 
or Cheltenham, is to be appointed to the colonelcy of the Hottentot corps, 
at the Cape, to increase its efficiency and for the good of the service ! Within this 
last month, two sinecure colonelships have been added to the corps o/ Artillery, and 
twelve colonels and lieutenant-colonels, and eighty captains and subalterns, have 
also been added. 

" I can satisfactorily show there was not the least necessity for an increase 
of a single officer; on the contrary, at the present moment, there is one colonel 
or lieutenant-colonel, and five other officers, to every eighty gunners in the corps 
of Royal Artillery, nearly double the number serving with the Artillery corps 
of the East India Company, or of any army in Europe, with the same number 
of gunners. The corps of Royal Marines is the only one in the British 
service, in which there are no sinecures ; they number near 13,000 men, or 
about double the number of the twenty-one regiments of Cavalry on home ser- 
vice, each of which has a sinecure colonelship. The services of the Marine corps, 
in all parts of the globe, are too well known for me to particularize. The Ma- 
rines are not patronised by the aristocracy. There is no jumping at pleasure 
from half-pay to full-pay, no chance of beardless youths commanding gray -haired 
men, no marching through country towns, with all the pomp and parade of 
glorious war, &c., &c. 

" The Reformers of Liverpool will certainly admit, that the officers of the 
Marine corps are either very ill treated, or that promotions, rewards, and emolu- 
ments, are shamefully and extravagantly lavished on officers of the army; 
The Times says, that in addition to their ordinary "duties, (what these mysterious 
duties are I cannot venture to guess,) the officers abroad are performing the 
offices of overseer, collector, Consul, Judge, &c., &c. These are mere imagina- 
tions, or gross exaggerations. No military officer holds a civil appointment in 
the British dominions, without pay or allowances, in addition to his military 
pay ; the ordinary duties of an officer stationed in Liverpool, Manchester, &c., 
the members of the Association can estimate for themselves. 

"Half the officers of every regiment on home service are, and have been,'for 
some time past, on leave of absence, and will continue to be so until March next, 
1849. * * * Gone home, perhaps, to study,' as the Times says it is reasonable 
they should know ' a little of law? and proper they should learn ' a little of history 
and politics.'' 

"I should have presumed that no man, having any pretensions to gentility or 
education, was ignorant of such every-day affairs, as a little law, a little history > 
and a little of politics. 

" Reformers of Liverpool, do not suppose I desire to cast odium on ^profes- 
sion of the soldiery. The empire, on which it is proudly said the sun never sets, 
must have an effective navy and army : an efficient steam fleet, must and will be 
our principal and natural defence. However, the game of war is fast passing away. 
Of all European nations, England has the least cause to fear aggression. Soldiers 
are required only to garrison our arsenals, dockyards ; a few of the larger towns, 
and to a certain extent, the colonies: recent circumstances have fully shown that 
the police, with the aid of the citizens, are fully competent to put down internal 
disorder. The army estimates of 1849 must be reduced from 113,000, to that of 
183080,000. The ordnance department must be amalgamated with the army, as 
in India ; there must be a limited number of generals, sinecures ; and such ever- 
lasting pensioners as the Dukes of Schomberg, Grafton, Malborough, &c., must 


cease. A saving of 70,000 per annum can be effected by relieving the colonels of 
the trouble of clothing their regiments. Some of our most expensive cavalry regi- 
ments, or rather squadrons, composed of many officers and few troopers, must be 
disbanded ; a saving of two or three millions can be easily effected without injury 
to the service, or danger to the empire. Reformers of England, remember ! the 
war of the sword is all but past; the war in which we are now fast engaging is 
that of manufactures and of commerce. Our most powerful rival, the United 
States, is daily taking the full advantage of our heavily-taxed industry. English- 
men ! you of the middle and trading classes, and you alone, have the power, if 
you think proper to exercise it, boldly yet temperately, to effect such reforms as 
will make England what she is not, but what she might and ought to be, the most 
contented as well as the most wealthy country in the world. 


It is unnecessary to add to the foregoing practical letter. It may, how- 
ever, be remarked, that the pay of the sinecure colonels referred to is upwards 
of 86,000 per annum, and their profits from clothing and horse dealing are at 
least 75,000, together 161,000, instead of the sum stated by our correspon- 
dent. Also, it may be remarked, that there are aristocratic lieutenant-colonels, 
now commanding the holiday home regiments, who chopped and changed into 
that rank in less than twelve years. Lord Cardigan, who amuses himself and 
serves his country in the 1 1th Hussars, entered the service in 1824, and was 
lieutenant-colonel in 1830 in six years and seven months. Prince George of 
Cambridge is still a youth, yet he is major-general commanding Dublin garrison, 
with pay as such, staff pay, allowances, forage, quarters, servants, &c., also tailor- 
colonel to the 17th Lancers, from which he receives o900 of pay, besides shop 
profits ; he also has 7000 a year for being one of the Royal Family. 


To the EDITOR of the TIMES, 

SIB, The Liverpool Financial Reform Association has transmitted to me its tracts, desirous, 
I suppose, to fix my attention on the statements relative to the army ; and truly I find something 
very worthy of attention in the following paragraph, introduced after au assertion that the colonels 
of regiments supply bad clothing to obtain greater profits : 

" 4th Tract, page 52. It is also necessary to remark, that the clothes provided by the colonel 
are only a part of what the soldier wears. All linen, flannel, hosiery, shoes, forage caps, stocks, 
brushes, combs, and small articles, besides at least one cloth overall for dragoons, and, occasionally, 
trousers for infantry, are provided by the quartermaster and his chief, the clothing colonel, and paid 
for out of the soldier's pay by daily stoppages. The profits accruing from these regimental clothes 
shops afford an inducement to the heads of that department of the service to be continually devis- 
ing changes in the style of dress, of underclothing, of boots, of shoes, and the other necessaries, so 
that the men are obliged to purchase new articles and submit to stoppages in payment of them, 
while the articles set aside and declared to be unregimental are yet in good condition in many 
cases not half worn." 

In opposition to this statement I offer the following facts, and call upon the public to say 
what the honour of that Association can be which thus, knowing the truth, publishes the false ; or, 
what its title to guide and instruct the nation, if in ignorance, arising from want of due inquiry, it 
scruples not to vilify and insult officers having the honourable claim of long and arduous services to 
the respect of tha people : 

First, as to the injurious assumption that colonels profit by furnishing bad clothing to their 

The clothing of the army is settled by the Queen's Government. The colonels have only to 
furnish it according to the Royal warrant and established pattern. It has been the same from time 
immemorial. It is, as to texture and value, superior to the clothing of any continental army, and 
to protect the soldier from unfair practices in the supply, the following checks have been provided. 

A permanent Board of general officers, sitting in London, receives samples of every article, 
and if, according to the Royal warrant, those samples are sealed and transmitted to the regiments 
as a test for the examination of the clothing for the year ; but not until the clothing has been again 
checked by the examination of the inspecting officers of army clothing, a different body from the 
inspecting Board of generals. When that clothing arrives, the lieutenant-colonel orders a Board of 
regimental officers, assisted by the master tailor and shoemaker, to examine if the articles agree 
with the sealed patterns ; if not, the whole, or part, as the case may be. is thrown back on the 
colonel's hands, and he must provide better articles, and settle as he can with the clothiers. 

The interest and pride ef the lieutenant-colonel and Board of regimental officers are evidently 
involved in this examination, with the soldiers, as officers having a just feeling for the rights of 
the men ; with the Horse Guards and the public, as presenting a contented, well-dressed corps, or 
the contrary. But the check does not stop there. The general officer commanding is bound, at his 
half-yearly inspection, to ascertain whether the Queen's regulations have been obeyed ; whether the 
soldiers have any complaints to make ; and he transmits formal reports of these things to the 
Commander-in-Chief. Nor is this duty lightly performed. Nothing is more frank and just than the 
intercourse on such occasions between the general and the soldiers. The officers are ordered to 
retire, the general remains alone with the men ; he invites, he encourages them to state their just 
grievances, if they have any. Nay, if they only think they have cause of dissatisfaction, his duty it 
to listen patiently, and show their errors, if there be error. 


So much for profit derived from bad clothing, Let me now examine the paragraph quoted 
from page 52, Tract 4. 

The paragraph assumes that colonels of regiments, officers who have passed their youth in 
honourable service, do, in their old age, abandon all sense of justice and decency, eke out their 
allowances with miserable frauds on the soldiers by whose valour they have been raised to the situa- 
tions they thus disgrace . Is there even seeming grounds for such a revolting insolence of falsehood ? 
let the following statement of facts answer : 

1. The extra articles of clothing, termed in military parlance "necessaries," are not provided by 
" the quartermaster or his chief, the clothing colonel." They are not provided by the colonel at all. 
They are obtained under the control of the captain, by the pay-sergeant and the men themselves ; 
and the Queen's regulations strictly command that the best and cheapest articles shall be provided. 
If the quartermaster's stores are resorted to, it is because the articles for the soldier are strictly 
regimental in fashion, and being purchased wholesale, are better and cheaper, the price being fixed 
from time to time by the lieutenant-colonel, as.>isted by a board of officers ; in any case the colonel 
has no partnership in, or control over, the sales or purchases ; his operations are confined to the 
general clothing established by the Queen's warrant. So entirely unconstrained are the soldiers, 
that good men, and generally married men, are allowed, and even encouraged, to purchase for 
themselves, and when the pay-sergeant is employed to buy (at the retail shops) for the company, 
one or more soldiers, shoemakers, tailors, or other handicraft men, go with them to overlook and 
advise him as to the bargains ! 

2. The Royal regulations admit only of a specified number and fashion of necessaries for a 
soldier. The colonel, who is never with the regiment, knows nothing of this supply, nothing of the 
cos.t, nothing of the arrangements as to form, fashion, change, or duration. Such matters belong 
to the interior economy of regiments, and, subject to the regulations, are under the control of the 
lieutenant-colonel and the captains. 

But there may be abuses ; look at the checks : 

1. A captain orders a soldier to take a new pair of trousers, but within the regulations; he 
cannot travel out of them as to form or number. The soldier demurs, appeals to the commanding- 
officer, who decides against him ; the man can still appeal to the inspecting-general, or he may have 
a court-martial on the case, though that, in a doubtful matter, would be hazardous ; but he is not 
debarred by any fear from complaining, by letter, to the Commander-in-Cnief. 

Is this official protection all he has to rely upon ? No ; there is for the lieutenant-colonel a 
personal motive to do justice to the soldier. All complaints made to the inspecting-geueral must 
be reported to the Horse Guards, and many of them would seriously affect his reputation and 
prospects. It is the same for the captain, who has also a pecuniary interest to contract rather than 
to augment the soldier's expenses. Foul dealing cannot be hidden. Each soldier has a little book 
of his accounts, signed by the captain ; the inspecting-general compares this with the captain's 
books, signed by the soldier, and a reference to the regimental defaulter's-book would show whether 
the man was well or ill-behaved ; if the former, it would give weight to his complaint. Again, the 
inspecting-general, if he finds the aggregate debt of a company of 100 men to exceed 10, must make 
a special report of the fact, and, if no satisfactory explanation be furnished, the lieutenant-colonel 
and captain would incur the Commander-iu-Chief's displeasure. 

The captain's pecuniary interest is powerfully in favour of the soldier. If a man dies, or 
deserts, his accounts are immediately made up, and the credit balance transmitted to the Secretary 
at War for the heirs, or failing of heirs, for the public treasury. But if there be a debt balance, the 
captain loses it, and the expense of the man's funeral also, and there an end. He must, therefore, 
be at once both stupid and dishonourable to cheat the soldiers, and take money out of his own pocket 
to put in that of his colonel, a man whom he has probably never seen, may never see, and from 
whom he can scarcely hope any benefit. 

Such, Sir, is the system established for the protection of the soldier, who kas also the guarantee, 
no sli ht one in the British army, of his officer's hoaour as a gentleman. Will those persons who 
have so wantonly and so recklessly assailed that system and^that honour, make public their system 
towards the poor labouring men, women, and children, from whose ceaseless toil they derive their 
own riches ? Will they publish a true detailed account of their truck system ? Will they state what 
care, what money, what help, what protection, they bestow on their sick labouring people when 
profits are falling ? 

Major-General, Colonel of the 27th Regiment. 



SIR, In the Times of December 29 there is a letter signed "W. Napier, Major- 
General, Colonel of the 27th Regiment," in which a quotation is made from Tract 
No. 4 of the Financial Reform Association, followed by these words : " In opposition to 
this statement I offer the following facts, and call upon the public to say, what the 
honour of that Association can be which thus, knowing the truth, publishes the false ; 
or what its title to guide and instruct the nation, if in ignorance, arising from want of 
due inquiry, it scruples not to vilify and insult officers having the honourable claim of 
long and arduous services to the respect of the people." 

However desirous of avoiding personal argument the Association may be, (and 
that they are so their silence under repeated misrepresentation is a proof,) they cannot 
allow a charge of publishing that which is " false," or publishing any statement, with- 
out " due inquiry," to be made in such a form as in the Times of the 29th of December, 
to pass uncontradicted, being well aware that any title which they may possess to 
public confidence must rest altogether upon strict veracity and careful adherence to 


facts on their part ; while, on the other hand, it is evident in minor details, considering 
all the difficulties of obtaining precise information upon every particular, errors mav 
occasionally creep into their statements ; but the main facts being derived from authentic 
Parliamentary documents, are correct, or, if otherwise, the fault does not rest with the 

That part of the tract which Major- General Napier quotes is a continuation of 
what he does not quote, and to be clearly understood should be read in connexion with 
its preceding paragraphs. The subject is the clothing of the army. The figures are 
taken from Parliamentary documents, and stand thus in the Army estimates, and thus 
in the tract which is pronounced to be false : 

Clothing allowances to colonels for providing clothing as borne on establishment 305,642 15 6 

Special allowance to the colonel of the Grenadier Guards, as borne on establishment 1,093 8 10 

Allowances to colonels for providing clothing for augmentation* 3,500 

Allowances to colonels for providing clothing to supernumeraries 3,000 

Allowances to certain cavalry regiments to cover deficiencies in the allowances for 

providing clothing, &c., 1,850 

Cost of patterns, marking great coats, &c 400 

Total for clothing 315,486 4 4 

It became necessary at this point to explain 'in the Tract that this sum was not 
the "total lor clothing ;" that great coats (which are certainly a part of the clothing of 
a soldier, in the financial, if not in the military sense of the word) are charged for, not 
in the Army estimates, though used by the Army, but in the Ordnance estimates. It 
was also necessary to remark at this point, that while the public might suppose the sum 
of 315,486. 4s. 4d. to be expended in clothing the army, as the common-sense reading 
of the estimate would lead them to believe, such was not the case. The following words 
were used : " The colonels, by whom the clothing is provided, are in most instances 
general officers, who obtain the head colonelcies of regiments to provide the clothing as 
a matter of trade and profit. They are, in the most literal sense of the expression, 
dealers in clothes. When a regiment goes abroad, becomes sickly, and is thinned by 
death, the clothing colonel to whom it belongs, and who remains at home, receives the 
money not required for dead or sick men, as his own emolument." 

Is this that which is "false?" Is this the insult? If it be false, it is worse 
than an insult; if it be true, those who profit by the system must bear its odium. It 
is true. Let us look at it more closely. 

Major-General Napier signs himself "Colonel of the 27th Regiment." A refe- 
rence to Hart's Army Register shows that he "obtained his regiment" on the 5th of 
February, 1848; consequently, he has not yet had it one year, and may not know 
how much " emolument" (the military word) or profit (the trade word) he will receive. 
Circumstances, however, will guide him to form an estimate, or any one else caring to 
know. Is the 27th Regiment serving in an unhealthy climate ? and is its numerical 
strength being reduced by death ? If reduced, how far is the number short of the full 
complement for which he has drawn clothing money ? The latest official returns 
published are those of " Public Salaries," 1848, referring to the previous year. 
Turning to these, it is seen that the officer, a lieutenant-general, who was then 
colonel of the 27th, had his pay and emoluments returned by the War-office at 
1214. 4s. ; the pay as cjlonel being, for such a regiment, about 500 ; the amount of 
emolument, or profit, out of the money voted by Parliament, under the headof " Cloth- 
ing," as quoted in Tract No. 4, would be 714. 4s. 

This regiment was evidently not at its full strength then, else the emolument 
would have been only about 500, which, with the pay of 500, would have given 
the minimum income from this source of 1000. Had the regiment been as much 
reduced as the 22d was in 1843, (Sir Charles James Napier's regiment,) the profit 
would have been as high as 942. 9s. Id. The pay of 500 added to that sum, gave 
the clothing colonel who then held it the amount, according to the Parliamentary 
document, of 1442. 9s. Id. 

It is to be remarked that most of these general officers have other official incomes 
than the pay and emoluments of the clothing department. Several made "no returns," 
but as nearly as an average can be calculated, the emoluments from clothing arc 
75,000. The estimate, as voted by Parliament, is therefore this much more than 
necessary. And the pay of the clothing colonels is 86,850 7s. 6d., varying from 
1800 in the household cavalry, to 500 in the infantry of the line. This experience 
is likewise unnecessary ; if Sir William Napier describes the duties of the colonels 
truly, they seldom see, may possibly never have seen, their regimont ; they have so 
control over the quality, pattern, or issue of the clothing ; in short, .they do n&tliijB 
they are permitted to do nothing. 


Yet, probably, in respect of them, as the Board of General Officers who inspect 
the clothing, and protect the regiments from having an inferior article imposed on 
them, the Major-General proves too mych. No imputation is cast upon that Board of 
officers in the Financial Reform Tracts ; they are not hinted at But as the Major- 
General chooses to appeal to their existence as a proof that a check upon the issue of 
clothing is established, it is not improper to point to the fact in return, that eleven 
out of nineteen of the members of that Board are in receipt of profits from clothing, 
besides their pay as colonels, of sums varying from 550 to 876 each. 

General Napier's assertion, that the clothing in the British army is better than 
in other services, proves nothing. Be it what it may, it is worse by 75,000 a year, 
or thereabouts, than the country pays for. Its having been the same from time imme- 
morial only tends to show the necessity for improvement. 

Another part of that statement which Sir William Napier pronounces in th^e Times 
to be "false," was, that in cases where no profits arise to the colonels, because of the 
superior quality of the clothing, allowances are made to them accordingly. The official 
returns bear out this statement to the very letter. The clothing is more costly in the 
Life Guards than in the 1st Dragoon Guards of the line; and the pay of the clothing 
colonels is 1800 each. It is more costly in the 1st Dragoon Guards than in the 2nd 
Dragoon Guards, and their pay is, in the former 1100, while in the latter it is 1000. 
The clothing is more costly in the cavalry than in the infantry, and so 1000 and 
900 of pay is allowed in the former instead of 500 arid large profits in the latter. 

Moreover, some regiments, as the Grenadier Guards, instead of allowing a profit 
on their clothing, require, as in the estimate, special allowance to the colonels, as 
borne on the establishment, i 093 8s. lOd. And as the llth Hussars, whose scarlet 
trousers are extras, require and obtain in the estimates such an item as the following : 
Allowances to certain cavalry regiments to cover deficiencies in the allowances for 
providing clothing, &c., 1850. 

It was such items as these that formed the preceding paragraphs, which Sir William 
Napier did not quote, but which he referred to, and would have the public believe 
to be "false." 

The paragraph which he did quote, ceased to have its full meaning and force when 
detached, to do duty by itself. It became necessary to explain (and in doing so that 
paragraph was written) that though a certain sum of money was voted for clothing the 
army, that clothing only formed a part of what the soldier required ; that all linen, 
hosiery, flannels, forage caps, bags, breeches, gloves, stocks, brushes, &c., were pro- 
vided out of the soldier's pay. 

There is nothing "false" in that: it is a fact The Major-General goes into 
proofs to show that captains of companies have no pecuniary interest in the issue of 
those things to their men. The Tracts of the Association, which he referred to as false, 
did not say they had, nor allude to them in any respect 

But it mentioned quartermasters of regiments as having a pecuniary interest in 
serving the soldiers with those articles. It might have mentioned others acting between 
the quartermasters and the privates, but did not It stated that the clothing colonels 
of cavalry regiments are also horse-dealers ; that they have a profit on colts and fijlies 
purchased young, and fed at regimental charge. The expression "horse-dealer" may 
be unpalatable, but it is true. 

Those portions of the Major- General's letter stating how the soldier is encouraged 
to complain to the Inspecting- General, and, if he heeds not, to the Commander-m- 
Chief, of the conduct of his regimental superiors, or to his commanding-officers, of any 
other officer, do not come within the range of business before the Financial Reform 
Association. But if any soldier in the ranks be asked his opinion on those points it 
will differ altogether from that of Sir William Napier. A soldier who reports his non- 
commissioned officers to their superiors, or any of the regimental-officers to their 
superiors, is a " marked man." He makes to himself a bed of thorns, on which he 
must lie so long as he is in the regiment so it is said. 

Sir William F. P. Napier concludes thus : " Such, Sir, is the system established 
for the protection of the soldier, who has also the guarantee (no slight one in the British 
army) of his officer's honour as a gentleman. Will those persons wh have so wantonly 
and so recklessly assailed that system and that honour, make public their system 
towards the poor labouring men, women, and children, from whose ceaseless toil they 
derive their own riches ? Will they publish a true detailed account of their truck 
system ? Will they state what care, what money, what help, what protection, they 
bestow on their sick labouring people when profits are falling?" 

This paragraph might be left to be answered by its own irrelevance and absurdity, 
were it not that there may be, possibly, somebody to read it as ignorant of the questions 
involved in it as its writer seems to be. Therefore it shall be answered. 


1. " Such is the system established for the protection of the soldier [Protestion 
against whom?] who has also the guarantee no slight one in the British army of 
his officer's honour." 

The Financial Reform Association made no reflection on the honour of the 
regimental officers. The elaborate explanation of " that system" which protects the 
soldier from them does reflect on their honour. 

2. " Will those persons who have so wantonly and so recklessly assailed that 
system," &c. 

The system of protecting the soldier was not assailed. It was the system of voting 
money in Parliament, in name of providing clothing for the army, part of which money 
is afterwards divided as emoluments among general officers, some of whom sit in Par- 
liament, and vote these very sums (714. 4s. of which is Sir William Napier's share, 
besides his other pay,) which was assailed. 

3. " Will they publish a true detailed account of their truck system ?" 

They have no truck system ; nor does payment by truck exist in Liverpool in 
the business of commerce or manufactures. If it exists at all, now that laws have been 
enacted to suppress it, it is when " tailing" wheat is given to labourers as wages at the 
rate of 12 a load, while good wheat sells at 10 a load, as explained in the Times of 
December 30, or on certain properties about Kilkenny and Tipperary, probably not 
unknown to Sir William Napier, where the field labourer is paid by letting con -acres 
to plant potatoes at 8, 10, \2, or 14; per acre, or in paying the daily wages in 
two meals of potatoes and buttermilk, and one of yellow meal. 

4. " Will they state what care, what money, what help, what protection, they 
bestow on their sick labouring people when profits are falling?" 

Yes, they not only support at all times and under all circumstances, their public 
hospitals for the sick poor, but (as well as their labouring men, women, and children) 
are taxed to pay for the medical establishment for the sick military officer ; they pay 
for the regimental hospitals and all their expenses, except that portion of them paid by 
the stoppages on the pay of the private soldier patients, whose officers pay nothing. 

The prominence you have given to Sir William F. P. Napier's letter, charging the 
Financial Reform Association with publishing falsehoods, and charging them with 
other sins, which are here replied to, lead them to expect the same favour to this com- 
munication. I am, &c.., ROBERTSON GLADSTONE, 

President of the Financial Reform Association. 
Liverpool, January 4, 1849. 

The Financial Reform Association was instituted in Liverpool, on 
the 20th of April, 1848, for the following 


1st. To use all lawful and constitutional means of inducing the most rigid eco- 
nomy in the expenditure of the Government, consistent with due efficiency in the 
several departments in the public service. 

2nd. To advocate the adoption of a simple and equitable system of direct taxation, 
fairly levied upon property and income, in lieu of the present unequal, complicated, 
and expensively collected duties upon commodities. 

Political partisanship is distinctly disowned, the Association being composed of 
men of all political parties. 


TERMS OF MEMBERSHIP. Five Shillings per annum for the year ending April 
19th, 1849 ; and a Subscription of Ten Shillings and upwards will entitle Members to 
receive all the publications of the Association free by post. 

Post-office orders to be made payable to EDWARD BRODRIBB, Esq., Treasurer of 
the Association, Harrington Chambers, North John-street. 

Harrington Chambers, North John-street, Liverpool, January, 1849. 

LIVERPOOL: Published by the ASSOCIATION, Harrington-chambers, North John-street; by 
SMITH, ROGERSON, and Co., Lord-street; and Sold by all the Booksellers. LONDON : the Trade 
Supplied by SIMPKIN, MARSHALL,, and Co., Stationers'-hall Court ; GEORGE VICKERS, Holywell- 
street, Strand ; GROOMBRIDGE and SONS, Paternoster- row; EFFIKGHAM WILSON, Royal Exchange ; 
H. BINKS, 85, Aideisgate; CHARLES GILPIN. 5, Bishopsgate street ; DUBLIN, by GILPIN, Dame- 



No. 8. 


BEFORE considering the present management of the Woods, Forests, and 
Estates of the Crown, it appears desirable to lay before the public a short 
sketch of the history of this national property ; the Financial Reform 
Association would therefore invite attention to the following particulars : 
The Estates of the Crown enumerated in Domesday Book, are 1,422 
manors, 68 Royal forests, 13 chases, and 781 parks, in different parts of 
the country ;* of which, while a small part was, no doubt, regarded as the 
private estate of the Sovereign, and a further portion consisted of confis- 
cated Saxon property, over which he would naturally exercise a conqueror's 
right, the great bulk was, under the Saxon Kings, denominated " Folk- 
land," land of the people, and, as such, strictly inalienable under any cir- 
cumstances. Fleta says, and he is confirmed by Bracton, that " it is un- 
lawful for the King to alienate incient manors or rights annexed to the 
Crown, and that every King is bound to resume the alienated property of the 
Crown ;" and he adds, " nor will prescription of length of time avail the 
wrongful holder of this property ; for length of time in this case only 
aggravates, rather than lessens, the injury ;" and though this fundamental 
law was violated by nearly every Sovereign in succession, we find frequent 
resumptions of all such illegal grants, down to the reign of Henry VIII. , 
with impeachments of Ministers for procuring grants ; and similar measures 
were proposed under James I., and even as late as Charles II. ; but these 
fell through, the receivers of the stolen property being by this time too 
powerful ; and by 21st James I., c. 5, (amended and made more effectual 
by 9th George III., c. 16,) it was enacted for their security, "that a quiet 
and uninterrupted enjoyment of sixty years before the passing of that act, 
of any estate originally derived from the Crown, should bar the Crown 
from any right or suit to recover such estate, under pretence of any flaw 
in the grant, or other defect of title" Queen Elizabeth had alienated 
Crown lands to a large extent, to save imposing taxes on the people ; 
it would be well if her successors could assign any reason half as 
creditable for their dilapidations. James I. granted away the national 
property in foolish prodigality ; Charles I., in order to avoid calling a 
Parliament, and to make war upon his people. Cromwell sold nearly the 
whole of the Crown property, but the sales were declared void, and the 
lands resumed, immediately on the restoration, by Charles II., who forth- 
with made away with a large portion, in his turn, to provide funds for his 
debaucheries, and estates for his mistresses and their children ; and 

* " Nere hand to the value of the fifth part of his (the Conqueror's) realme, above the 
Estates of the Church," says Chief Justice Fortescue. 

William III., to establish and reward his Dutch followers and the promoters 
of the revolution, so impoverished the Crown (the estates " being almost 
all granted away"), that an act was passed (Anne I. c. 7), restricting all 
future grants and leases from the Crown to three lives or thirty-one years ; 
the fact being that the Ministry of the day consented to the measure, 
because there were no estates of any consequence remaining for them to 
dispose of. There is, however, strong reason to believe that this law, 
like others made for the same purpose, availed very little, and that the 
remnant of the national estates continued to be regarded by each successive 
King and Ministry as a convenient fund, to be disposed of at their absolute 
'discretion in jobbing and political corruption, or simple peculation, as 
might appear most expedient : and that effectual means were generally 
taken to prevent detection, or even inquiry, will appear from the volu- 
minous reports to Parliament (A.D. 1787 to 1792) of the Commissioners of 
Inquiry appointed under George III., A.D. 1786. It is therein set forth, 
with due official lamentation, among other matters, that there were " no 
maps, surveys, or other accounts ;" " not one plan of any forest which 
proved accurate ;" the then late Survey or- General, Mr. John Pitt, stating 
that none had ever come into his possession, and that he had endeavoured 
to supply the deficiency as far as possible from " old books purchased at 
sales ;" also that "he believed many grants had been made, of which no 
record existed in his office ;" the Commissioners refer also to " abuses" 
which they have discovered in the management of the forests ; so that on 
the whole it can scarcely excite surprise to find that the income from all 
the Crown property, which in 1660 was stated to be 217,900, ex- 
clusive of 45,698 then already lost, had, in 1787, dwindled down to 
10,563 12s. Id., with a prospective augmentation of 6,221 Os. 2|d. 
more ; and this, though the real annual value, according to the latest 
surveys and valuations, many of which, as the Commissioners are careful 
to inform us, were by no means recent, and gave but a very imperfect 
notion of their actual worth, was 102,626 14s. l|d. ! In looking over 
the list of Crown tenants, it is painful to find so many of the nobility and 
gentry of the land combining to defraud the public. " Baron, and squire, 
and knight of the shire," clergyman and layman, appear emulously 
scrambling for a share of the nation's spoils. A few specimens may be 
worth insertion here as curiosities : The Duke of Bedford held the manor 
and estates of Ampthill and Millbrooke, valued at 508 6s. lid. yearly, at 
a rent of 10 13s. 4d. per annum, to be raised to 50 after the Duchess of 
Marlborough's death, having paid a fine of 420 for the lease ;* Lord 
Gower, a mansion and offices worth 500 per annum, at a rent of 
56 13s. 4d., with a fine of 170 ; Frederick, Earl of Carlisle, Lanercost 
Priory, with divers messuages and lands, value 213 7s. yearly, at 40 
per annum, and 300 fine ; Rev. John Fullarton, demesne land in the 
Forest of Gillingham, value 402 10s., for 32 10s. and a fine of 320 ; 
Lord Villiers, the manor of West Ashford, value 122, for 11 18s. 3d. 
per annum, and no fine ; f Rev. James Wilkinson (in trust) the manor and 
demesnes of Eckington, value 713 13s. 10d., for 46 Is. 6d., and a fine 
of 1,250; | George, Duke of Marlborough, Marlborough House and 
lands adjoining, value 600 per annum, for 75 rent, and a fine of 30. 

* This propf *y was sold to Lord Holland, in 1820, for 14,561 17s. Id. 

f Sold, in 18i6, to John Williams, Esq., for 3,000. 

J Sold to various purchasers, A.D. 1804 to 1828, for 59,102 18s. 

In short, the large resources, provided by our Saxon ancestors to defray 
the expenses of Government, have been squandered, plundered, and nearly 
dissipated, and their places supplied by most oppressive and unequal taxes 
upon the industry of the people. William the Conqueror's income from 
this source was estimated at 1,061 10s. lid. per day, now variously 
computed to be worth, in our present money (entirely exclusive of the 
increased value of property), from five to eight or ten millions per annum. 
Last year's (1846) net payment into the Exchequer, from the Woods, 
Forests, and Crown Lands, was 77,000 ! 

In concluding this branch of the subject, the Association are reluctantly 
compelled to avow, that unless a sense of the dishonour of retaining 
property, obtained by such flagitious means, should lead any of the present 
wrongful holders of the people's inheritance and estate to restore it volun- 
tarily, they see no hope of ever recovering any part thereof. That process 
would be so beset with difficulties, so complicated by a variety of opposing 
considerations, at every step, as to be all but politically impossible. 
The facts here detailed, however, will not be without their weight in 
determining the proper rate of a Land and Property Tax ; and they teach 
impressively the practical lesson that no Government should ever be 
trusted by the people, without constant and vigilant inspection. 

The remains of the national property were placed under the manage- 
ment of the existing Board of Commissioners, by Act 50 Geo. III., c. 65, 
passed in 1810 ; and the date deserves notice, seeing that this measure 
was " most particularly recommended " (by the commissioners of inquiry 
in 1793), and appears to have been delayed seventeen years, until " the 
death of the late Survey or- General of Land Revenue, in 1809," afforded 
a " convenient opportunity of carrying this scheme into effect." (See 
commissioners' first report, 1812.) The land revenues of Ireland were 
not handed over to the commissioners until 1827, nor those of Scotland 
until 1832; and in the same year the office of Survey or- General of 
Works and Public Buildings was added, and, concurrently, the Board 
were " charged with the execution of improvements in various parts of 
the metropolis." (Report of Select Committee, 1848.) Thus the Board 
has now the management of, first, all the royal gardens, parks, forests, 
and woodlands ; second, the land revenue, consisting of leasehold rents, 
fee-farm rents, and profits of mines, manors, &c., in London, and in 
nearly every county in England and Wales. (It may be needful to 
explain that the fee-farm rents are small fixed sums, reserved to the 
Crown in former grants and sales, and, with very few exceptions, each, 
probably, the evidence of some bygone waste or dilapidation. They were 
formerly extremely numerous, but have, very properly, been sold to a 
large extent.) These yielded, in the year ending 5th January, 1847, a 
gross revenue of 196,609 5s. 2jd., besides some small extras in England 
and Wales ; quit, Crown, and composition rents, mesne profits, &c., in 
Ireland, gave 50,705 18s. 2d. ; Crown rents and duties, fines, com- 
positions, &c., in Scotland, 15,733 17s. 6d. ; Alderney and Man, 
sundries, 6,300 8s. 8d. The commissioners have also the control of 
the Holyhead Road and Harbour, besides all public works and buildings, 
including repairs and alterations in the Royal palaces and gardens, the 
public offices, the new Houses of Parliament, &c., &c. It is obvious, at 
the first glance, that to fulfil efficiently duties so important and multi- 
farious must require considerable ability, great energy and industry, and 

a large amount of various knowledge in the commissioners ; and that 
even these will be unavailing without the utmost exactness and regularity 
in all matters of account; a careful selection of subordinates in each 
department, and the most strict and vigilant supervision, so that every 
individual officer may feel himself liable to be called upon frequently, 
and at any moment, to give an account of his trust to a competent 
superior, who will neither pardon incapacity, nor connive at the slightest 
breach of integrity. 

Before examining how far the present system has succeeded in the 
objects for which it was established, or acted beneficially for the public 
interest, it may be well to allude, briefly, to the constitution of the Board 
of Commissioners itself, and to the present members thereof. The com- 
missioners are three in number. The office of first commissioner has 
become a purely political appointment, generally filled by one of that class 
whose peculiar privilege it seems to be, to receive in every department of 
the public service the largest amount of pay for the smallest quantity of 
work, with no real responsibility. Of course, each change of Ministry 
brings with it a new first commissioner, to receive 2,000 per annum for 
performing certain routine functions, under the instruction of his colleagues 
and subordinates, but who is, most probably, displaced by the time he has 
acquired any sufficient knowledge of the property under his administration, 
by a successor, equally ready to receive the pay, and equally requiring 
tuition on every point of his official duties. Lord Carlisle, the present 
first commissioner, before Lord Duncan's committee,^ (Q. 68, et seq.^) 
defines clearly enough the separate departments of the second and third 
commissioners ; but, of the first, he "is not aware that he can state dis- 
tinctly that his duties differ from those of the other commissioners, as to 
any matters that come within the cognizance of the Woods and Forests." 
And again : " He rather presides over the whole business than attends 
to any particular branch." A pleasant, gentlemanly position, no doubt, 
conveniently precluding any liability to censure for abuses, however gross, 
provided only that they are of sufficiently long standing. The only spe- 
cial duties of the chief commissioner, belonging strictly to the Woods and 
Forests, are to " attend the Board regularly every Tuesday and Friday," 
and be the official medium of communication w r ith the Crown and the 
Treasury, when in town ; though he holds other offices, or is member of 
other commissions, amounting in all to not fewer than nineteen, many of 
which, however, are " nominal appointments," in the duties of which his 
Lordship has never taken, or been invited to take, any share ; while only 
three (the Commons' Enclosure Commission, the Duchy of Cornwall, and 
the Metropolitan Sewers' Commission), appear to involve any real work, 
or to consume much time ; and altogether, " in addition to the necessity 
of attending to sanitary measures in Parliament, though those duties fully 
occupy my time, are not more than can be entrusted to the same person" 
(155) ; though to the next question his Lordship " is not prepared to say 
that fuller justice might not be done to some of those offices by a person 
who had less to do" (156). The two answers do not cohere very well, 
but the Association cannot help that. The patronage is, of course, appor- 
tioned in an inverse ratio to the work : the chief commissioner makes 

* Throughout this article the figures in brackets refer to the evidence before Lord 
Duncan's committee. 

" all out-door appointments," including " the deputy surveyors and re- 
ceivers," and the "architect;" and the in-door clerks are appointed by 
the three commissioners in turn. (157, 158, 159.) 

The second commissioner, Alexander Milne, Esq., was appointed 
a commissioner in 1834, having been previously to that time private 
secretary to the chief commissioner in 1803, and secretary to the Board 
in 1810. He receives 1,200 salary, and 250 compensation for loss of 
income by his promotion, and " lives upon the premises," rent free, of 
course, though this is not stated. He " has the general duty of inquiring 
into the Royal forests, parks, woodlands, the Holyhead roads, the im- 
provements in the Metropolis, for which acts have passed the Legislature, 
and the public works and buildings." Lord Carlisle adds, " and the 
superintendence and inspection of the accounts of the department ;" but 
to this Mr. Milne very prudently demurs, and says that this duty " belongs 
in common to all the members of the Board" (344). It appears that 
Mr. Milne was specially recommended for appointment as a commissioner 
by Lord Duncannon, on the 31st July, 1834, as "intimately acquainted 
with all the Crown estates," and as, " in the situation of commissioner, 
he will have the opportunity of constantly visiting the forests, and of 
giving effect to the regulations made for bringing them to a greater degree 
of perfection ;" and that Mr. Milne, since his appointment, has been in 
the New Forest " once in every year, and frequently twice, not more than 
twice in any year, but always once" (4722) ; and, being asked by Mr. 
Trelawney " whether it has ever occurred to him that improvements 
might be effected in the conduct of the business of the office of Woods 
and Forests, or in the management of the estates generally, and have you 
any suggestion to offer upon the subject ?" Mr. Milne replies, " that 
question is so general I am not aware that I could suggest any improve- 
ment in the general system ; on particular details I have no doubt im- 
provements may be always made" (4752). Taken in connexion with, 
the evidence, which will presently be adduced, of the state of the depart- 
ment of which Mr. Milne is the acknowledged head, these two answers 
appear to the Association to demonstrate completely the utter unfitness 
of Mr. Milne for the important post he occupies. 

The third commissioner is the Honourable Charles Gore, who "is 
more especially concerned with the lands and manors in England and 
Wales, in the Isle of Man and Alderney, with the land revenues of the 
Crown in Scotland and Ireland, with the office of Quit Rents in Ireland, 
and with all leasehold houses in London, Windsor, and Richmond" (68). 
The valuable labours of Lord Duncan's committee having been brought 
to a close last session, before going through this branch of the business 
of the Woods and Forests, the Association reserve any observations upon 
the third commissioner, his duties, and the manner in which they are 
performed, in the hope of being furnished in a few months, by the re- 
appointment of that committee, with full and particular information upon 
many points, respecting which they, with the public generally, are now 
much in the dark. Meantime it may be well to give both the junior 
commissioners the benefit of Lord Carlisle's statement, that " the duties 
of the office are at present discharged by the two other commissioners, 
with singular industry and intelligence" (189) ; and to hope that Mr. 
Gore's department may be found to justify the eulogium somewhat better 
than his colleague's. The value of his Lordship's certificate to character 


will, however, scarcely be improved, by his recorded belief, " that those 
estates, namely, the Woods and Forests, have been managed with singu- 
lar attention, and with the greatest diligence and intelligence" (229). 
After reading the subsequent evidence, it is impossible to resist the 
impression, that his Lordship simply knew nothing whatever about the 
matter, and good-naturedly endeavoured to make the best of his colleagues 
and subordinates before the committee and the public. 

The three commissioners, though called chief and juniors, are upon an 
equal footing of rank and authority, and Lord Carlisle (189) " is not pre- 
pared to say whether, upon general grounds, a paramount head of the 
department would not be the most efficient mode of transacting its 
business ; three persons, with concurrent rights, might occasionally run 
the risk of coming into conflict," and (221) " such a state of things would 
occasion great embarrassment ;" which the Association see no reason to 
doubt any more than that (207) " the business of the office is much com- 
plicated and impeded by the communications, in writing and verbally, 
made from time to time, with the Treasury," which his Lordship, in sub- 
stance, admits. " The responsibility of the three commissioners is com- 
mon," says his Lordship (76), but he does not say, nor have the Asso- 
ciation been able to ascertain, wherein the responsibility consists, nor 
how it is to be enforced ; and they are constrained to consider the term 
an official fiction, being well assured that, had any legal responsibility 
existed, or other means been at hand to punish the commissioners for 
gross neglect and mal-administration, neither the accounts of the office, 
nor the property under their charge, would have been in so disgraceful a 
state, as the evidence before Lord Duncan's committee discloses. 

What sort of accounts the commissioners kept before 1829 does not 
appear, book-keeping by double entry being first introduced in that year 
by Lord Lowther ; but it does appear, very clearly, that Mr. Milne had 
excellent reasons for not choosing to allow the control of the accounts to 
be reckoned as belonging solely to bis department, if he could help it, 
inasmuch as, on the 25th July, 1848, the last accounts made up and 
submitted for audit were to 31st March, 1843, which had been examined 
by the auditors to 31st March, 1842, but not finally audited beyond 
31st March, 1839; though "the persons employed in making the 
payments of the Board, and in the examination of the accounts, and in 
making up the books of account, amount to fifteen," whose salaries exceed 
4,100 per annum "a full and fair establishment for such accounts 
they appear to be limited." And, after all, " the accounts have not been 
kept in such a way as to enable a clear account (namely, of capital and 
income) to be made : besides, the books, though they have recorded the 
payments into the Exchequer, have never furnished such information as 
to prove the accuracy of the sums paid over, and, therefore, it has been 
generally a matter of estimate." (Evidence of W. G. Anderson, Esq., 
Assistant Paymaster-General, who "has lately commenced to place these 
accounts on a better footing." See No. 5,593, et seq.} The ruinous 
consequences of such arrears of account will immediately suggest them- 
selves to every one in the least acquainted with business. The Associa- 
tion rejoice to observe that a reform has commenced in this respect. It 
would seem, however, to be due to the Treasury, and not at all to the 
" singular industry and intelligence," of any of the commissioners. 

The committee of last session, in their report, divide the twelve Royal 

Forests, still subsisting, into two classes : " 1st, Forests in which the 
interests of the Crown have been defined and freed from all intermixture 
with the rights of individuals ; and, 2nd, Forests in which that intermix- 
ture still exists." They add : " That the prejudicial effects of this inter- 
mixture were adverted to, and strongly deprecated, by the commissioners 
of 1787, in their reports, addressed to the King and Parliament, upon the 
condition of the forests at that period," and proceed to inform us that, in 
seven forests, namely, Windsor, Bere, Woolmer, Alice Holt, Delamere, 
Parkhurst, and Salcey, " enclosures have been effected and allotments in 
severalty made to the Crown ;" while in the five remaining forests of Dean, 
Whittlewood, Waltham, Whychwood, and New Forest, an intermixture 
of the rights of individuals with those of the Crown still exists, more or 
less. The Association find that the former class contains 20,486 acres, 
the latter about 108,368 acres, so that, in sixty years, one-sixth part only 
of an arrangement so evidently and urgently needful, for the due and pro- 
fitable management of the property, has been accomplished : for which 
delay the Board of Commissioners are solely responsible, since it is incon- 
ceivable that Parliament would, even in its worst condition, have refused 
to pass any law which they might have called for officially for such pur- 
pose ; and as regards Waltham, including Hainault and Epping Forests, 
in which, as will be seen, the necessity was most immediate, Mr. Milne 
admits that he has not, either as sole secretary in 1822, nor since, as com- 
missioner, called the attention of Parliament, or even of the Board, to this 
subject (534 et seq.), and this is the more unpardonable, as Mr. Milne is 
fully aware (383 et seq.) that the old forest law " could not be maintained, 
and would not be tolerated at present," and that the various officers of 
the forests, still elected according to ancient law and usage, have not for 
many years attempted to perform their prescribed duties ; so that, in fact, 
there has been, as far as the Association can discover, neither law nor 
government in the forests, but every man has done that which was right 
in his own eyes, of course to the grievous detriment of the public, without 
any effectual steps being taken by these well-paid commissioners to intro- 
duce a better state of things. 

The evidence before the committee having reference principally to the 
New Forest, and to Whittlewood, Whychwood, and Waltham, or Epping 
forests, the Association will mainly confine themselves to bringing forward 
the facts therein elicited, with such comments as they naturally suggest. 
It is hoped, however, that the committee will be re-appointed next 
session, and full information obtained respecting the residue of the Crown 
property, not forgetting that part situate in Ireland, Scotland, and Wales, 
in which there is little doubt that a thorough reformation is much needed. 

First. The existence of large herds of deer is universally condemned. 
These animals are utterly useless, except to furnish venison to the Royal 
table, and to a long list of official and other privileged persons (who, 
however, pay considerable fees for them), and are, in every respect, a 
mere nuisance : they destroy the young plantations, make farming im- 
possible, demoralize the whole surrounding population, and, there is no 
doubt, frequently serve as a stalking-horse for timber-stealing, as in 
winter they are fed, in a great measure, on what is called browse, namely, 
the tops and small branches of trees. There are in Whittlewood Forest 
1,700 or 1,800 deer, in Whychwood 1,500 or 1,600, and in the New 
Forest o,G55. Mr. William Downes, land agent, of Dedham, in Essex, 


who is agent to Earl de Grey, Earl Amherst, Lord Headley, and 
others, states, of Whittlewood Forest (1628 et seq.) "Where the trees 
are left uninjured by pruning, they are generally sound, thriving trees ; 
but when they are lopped and pruned for the keep of the deer, they are 
nearly destroyed, and unfit for use ;" " hundreds of trees (fine oaks}, 
many of them 100 feet a tree, are entirely destroyed by the cutting off 
the branches for the deer to feed upon." " The amount of damage (done 
by the deer) is enormous." And again (1667) " The keep of every 
buck is equal to the keep of eight or ten sheep. I do not mean that you 
can keep eight or ten sheep with what you can feed one buck, but you 
require a buck to be kept five or six years, whereas the sheep are about a 
year and a half before they yield a return." 

Secondly : it is a popular delusion that the forests are maintained for 
the purpose of supplying timber to the navy ; whereas, it appears that 
not one foot of timber has been delivered for that purpose, at least by the 
commissioners, since 1832. The Admiralty have lately been accused of 
not buying their timber in the cheapest market, but the Woods and 
Forests were too dear even for them. Why a price should have been 
put upon the timber at all, and the public compelled to take money out 
of one pocket, for the purpose of putting it into another, is not very ob- 
vious ; but even if this were necessary, and if the Woods and Forests, in 
their anxiety to show a large revenue, desired a higher price than the 
Lords of the Admiralty, in their well-known and conspicuous zeal for 
economy, thought fit to allow, why the difference was not arranged by a 
simple reference to the Treasury, is a question for which the Association 
can discover but one answer, viz., that it suited the private purposes of 
the officials in both departments to deal with any other parties rather 
than with each other an answer involving so serious an imputation upon 
the integrity of the officers concerned, as only strong evidence would 
justify. But the following short extract from the Committee's report, 
confirmed by the unwilling admission of the chief commissioner, in his 
place in Parliament, and by various testimony before the Committee, on 
the one hand, and the mode of making contracts for the supply of navy 
timber, as described to the committee on the army, navy, and ordnance 
expenditure, last session, on the other,* appear to put the matter beyond 
all doubt or question. " The committee regret to state, that since the 
commencement of their sittings, and in consequence of communications 
which had been addressed to their chairman, irregularities in the 
felling, lotting, selling, and delivering of timber, have been found 
to prevail to a very serious extent in the New Forest. These 
irregularities are at present the subject of investigation by an 
officer sent to the forest for that especial purpose, by the Commis- 
sioners of Woods." The Association would guard themselves from 
being supposed to impeach the honesty of the Commissioners themselves, 
or of the Lords of the Admiralty they presume that the plunder has 
been the work of subordinates in both departments ; but they cannot too 
severely condemn the laxity and carelessness perhaps idleness and ne- 
glect of duty would be more correct terms which have permitted such 

* See the evidence of J. Nasli, Esq., and the Committee's report. This witness, a 
timber merchant, states distinctly that timber is bought by dealers, from the lloyal 
Forests, and then re-sold to the dockyards, frequently with two profits charged upon it ; 
yet the Admiralty and Commissioners of Woods and Forests could not agree as to price ! 


ractices to spring up and continue, without check or correction. To 
low that these evils are by no means of yesterday, and were no secret 
> any body, except those whose duty it was to discover and prevent 
lem, it may be sufficient to quote one or two items from the evidence of 
[r. George Fletcher, timber-merchant and valuer, of Millbrook, South- 
npton : " James Reed, son of William Reed, assistant deputy-surveyor 
i New Forest, is employed in the forest by his father at 80 per annum, 
at refused a situation worth 200 per annum" (2933). "William 
arnes, woodman, whose wages are 39 per annum, starts his son George, 
saddler's apprentice, as candidate for the office of Regarder, the pay of 
hich, in one year, has never exceeded 24 10s. (1761), and pays up-. 
ards of 500 electioneering expenses for him" (2938, et seq). The said 
[r. James Reed " was very much in debt in the village where he resided, 
id the timber merchants that he used to favour, by allowing them to 
ave the timber by private contract, paid his debts" (2934). "At the 
,'ew Park sale, there were 750 ends (pieces) of timber as advertised, and 
; the sale there were not more than 570 ends the others had gone" 
3015). Much more to the same purpose might be quoted from this and 
ther Avitnesses, but it is unnecessary, Meantime, the question arises, 
here was Colonel Thornhill, the resident deputy- survey or, while all this 
fair work" was going forward? How is it that he has been allowed to 
jsign his office, " solely on the ground of ill health," since the ap- 
ointment of Lord Duncan's committee ? and has he paid a balance of 
709 7s. 7d. owing by him on the 5th of January, 1847, being precisely 
100 5s. less than the sum in his hands on the 5th of January, 1846 ? 
Even if it were seriously intended to devote so much soil to the pur- 
ose of growing navy timber, the system pursued in the Royal forests 
seem as if expressly contrived to prevent the supply being either 
3gular or abundant. Passing over the waste and destruction by deer, 
nd the heavier depredations of the officers, the conflicting rights of in- 
ividuals and of the Crown., before referred to, are the cause of by far 
largest portion of the forests remaining waste, producing little 
imber and no food, whether for man or beast, beyond the scanty herbage 
rhich grows spontaneously, and upon which the inhabitants of the 
eighbourhood send their horses, cattle, and (illegally) pigs to pick up 
living. From a return, dated 3rd February, 1831, we learn that of 
56,678 acres in New Forest, only 6,000 acres are appropriated to the 
growth of timber ; and of 21,473 acres in Dean Forest, 11,000 acres are 
o appropriated, the residue being open commonable lands ; " the 
mclosed lands to be thrown open when the trees are past danger of deer 
or cattle, when an equal quantity may be enclosed out of the waste, in 
ieu of what shall be restored to common." In Whittle wood and 
Whychwood Forests, containing together 8,209 acres, 2,990 acres are 
open commonable lands, but in these 'forests " the enclosed lands consist 
>artly of coppices, which are by law thrown open to deer and cattle at 
he end of seven or nine years from the time when first enclosed, at 
which period the young trees arc not past danger of deer and cattle, and 
are, in consequence, in a great measure destroyed." In this return of 
.831, Waltham Forest is described as containing 3,278 acres, all com- 
monable. Mr. Milne states to Lord Duncan's committee (507) that this 
forest is estimated to contain 12,000 acres, but " it was never measured" 
The only portion that was mapped by the Commissioners of Land 


Revenue is Hainault, about 3,000 acres, probably the above 3,278 acres. 
" Singular industry and intelligence," indeed ! one happy result of which 
has been an extensive system of encroachment in plain English, the 
appropriation of these public lands, by private individuals, to their 
own uses, ends, and purposes ; and it is really difficult to conceive 
anything more deeply discreditable to the Commissioners of Woods, 
and their legal advisers, than the passive indifference with which 
they have permitted this " process of bland absorption " to proceed 
unchecked. On all the Crown property it has prevailed, more or less ; but 
in Waltham Forest, in which, from its vicinity to London, the land has 
become very valuable, and is daily improving, the encroachments are most 
serious. John Gardiner, Esq., one of the firm of Pemberton, Crawley, 
and Gardiner, solicitors to the Woods and Forests, informs us (614) that 
" in 1836 or 1837, the attention of the commissioners had been called to 
the great encroachments made upon the open wastes of Epping Forest, and 
general instructions were given to look into the matter and see how if 
stood ;" and " a special report was made to the Treasury upon the 
encroachments in May, 1842;" and their approbation was expressed of 
the course recommended." (A. Milne, Esq., 563-4-6.) In 1843, an 
information was actually filed against an encroacher to a considerable 
extent, and' in May, 1848, that case, or another, was to have been tried, 
to settle the question: " whether the lord of a manor can make grants of 
portions of the waste of the forest within his manor, under which the 
grantees may hold their encroachments, freed and discharged of the rights 
of the Crown;" but after great expense being incurred, it was not tried, 
and " is now (15th May, 1848) ready for trial, and will, in all probability, 
come on in or after the ensuing Trinity Term, 1848" (614) ; and some* 
time in June or July, this year, the case (Regina v. Hallett) was decidedl' 
in favour of the Crown. The sort of " diligence" used in this case itj 
tolerably evident the Woods and Forest Solicitors require eleven years; 
to bring a case to trial, and are still employed nevertheless ! The en- 
croachments had commenced in 1831 (W. Cotton, Esq., 4792), and for five.; 
or six years no notice whatever would seem to have been taken of thenr 
by the Crown ; and, of course, they have been going on very rapidly until 
the above decision. Nay, the Woods and Forests are stated to have con- 
sented to many of them, and even to have made some on their own accoun| 
e. g., a sale of 15 acres to a Mr. Hall Dare, in 1843 ; and when a verderer 
remonstrated, and threatened to abate the encroachment, our friend Mr, 
Gardiner answered, " If you dare to touch any fence enclosing any lano 
that the Crown has granted to Mr. Hall Dare, as a consideration for money 
paid, I will bring an action against you in the name of the Woods anci 
Forests" (H. J. Conyers, Esq., 4876). Whereupon Mr. Conyers com- 
plained, very reasonably, " I am made a fool of; I came here to act and 
do my duty, and then you threaten to bring an action against me if I 
my duty. What am I to do ?" Which question he seems to have 
swered practically, like all other lords of manors in the forest, by hel 
himself liberally to the common land and the Queen's timber. Fur 
at a Forest Court, held on the 9th July, 1831, "some hundreds of 
croachrnents were presented," " covering some hundreds of acres, 
applying to some hundreds of parties." These were reported in full 
" A. Milne, Esq., Office of Woods," &c., on the 30th of October, 183 
but when the next court was held, on the 2nd of June, 1832 [N.B. 


1 w these courts snould be held every forty days] no official communi- 
c iion had been received in reply to such letter" (John Cutts, Esq., 5359). 
] .r. Cutts explains, with charming frankness, the whole mystery of this ini- 
c lity, and his revelations as to the extent to which the encroachments have 
1 3en carried on are perfectly astounding. Two copyholders, and the lord of 
t .e manor's steward for the time being, form what is called a "Homage 
( ourt," which Mr. Cutts contends has power to grant away any waste 
1 nds within that manor, irrespective of the rights of any party what- 
i >ever (5365). Accordingly, when Mr. Cutts (who is the Lord Warden's 
{ eward, and apparently his master, and not his servant), holds a court of 
] omage in one of the manors within the forest, he " writes to Mr. Noble, 
1 le bailiff, or manager, on the spot," and " he summons two copyholders" 
( .vho may be, and, no doubt, frequently, not to say generally, are tenants 
\ nder Mr. Cutts's management and influence), but without giving any 
] ublic notice of his intention, or any general notice to either freeholders 
( r copyholders ; and in a court so constituted the public property is 
{ ranted away, and appropriated by wholesale. "We inclose, and have 
: iclosed, waste, time out of mind, and we have a right to inclose. I could 
: ame hundreds of thousands of pounds worth of building property that 
ave been built upon waste so granted ; indeed, I hardly know a building 
a the parish of Woodford and Wanstead where I could not trace the 
itle to a grant of the waste" (5368). " There must have been hundreds 
if acres inclosed lately" (5446). " I can show the court rolls for the 
>roperty all round the forest, and that the only title to the property is this 
'rant of the lord of the manor, with the consent of the homage" (5451). 
Moreover, Mr. Cutts has cut timber on his estate at Woodford, 
vithin the precincts of the forest, and sold 1,000 worth at a time." 
' Manwood says that a freeholder cannot cut his own wood ; but I do 
lot pay any respect to that, nor do I know any body who does in 
Waltham Forest" (5393). Of course not. Why should anybody, with 
only Mr. Milne and Messrs. Pemberton, Crawley, and Gardiner, to com- 
pel them? After having obtained a verdict against Mr. Hallett, for 
encroaching to the extent of 74 acres in this forest, these gentlemen let 
him off for 100, " but a fraction of its value" (Mr. Watts, 5467) ; and 
only in last year's report, the Association observe that some encroach- 
ments upon the Crown property in Wales have been sold to the encroach- 
ers (officially described as " occupiers") for little more than one-fourth of 
their value (24th Report, p. 4), and this is " according to the usual prac- 
tice" (ibid}-, so that, if encroachments do not multiply, it is no fault of 
the commissioners. The natural way to preserve the property would 
seem to be to make encroachments cost the offenders twice as much, at 
least, as land honestly bought in the market, and a few such examples 
would go far to deter others from embarking in the speculation. But to 
return, for a moment, to Mr. Cutts : he is right in his law, or he is wrong, 
which other witnesses say he is ; and, indeed, the tone of his evidence is 
very much that of a sharp practitioner putting on a bold front to cover a 
bad case ; but either way the commissioners are utterly without excuse. 
If he is right, how is it that they have allowed the matter to sleep in 
Parliament since 1822, and taken no measures to adapt the law to present 
circumstances ? If wrong, then why has the law not been enforced, and 
Mr. Cutts and others prevented from helping themselves to what they had 
jio right to ? It is to be observed, that Hallet's case, before alluded to, 


does not, according to Mr. Cutts, decide the point at issue after all, inas- 
much as his was not a grant from a Lord of a Manor, which most of the 
other encroachments are ; so that, it would seem, another suit must be 
instituted, which it is much to be desired that Messrs. Pemberton, Craw- 
ley, and Gardiner, should contrive to bring to a decision in somewhat less 
than eleven years, otherwise there will assuredly not be an acre of Wal- 
tham Forest left to attest the vigilant guardianship of the commissioners 
and their legal advisers. 

Attached to each of the Forests now under consideration, is an im- 
portant personage called a Lord Warden, with a nominal salary of " five 
pounds a-year, and no perquisites, except of venison" (A. Milne, Esq., 
430). What their duties ought to be, the Association do not find clearly 
described in the evidence, and it is remarkable that not one of the four 
was summoned to give any account of his stewardship. 

In the New Forest, the Warden is H.R.H. the Duke of Cambridge ; 
Waltham, Lord Mornington ; Whittlewood, Duke of Grafton ; Whych- 
wood, Lord Churchill ; the last three being all hereditary offices, and a 
very curious example they furnish of the peculiar advantages which the 
public derives from being saddled with offices of that description. " In 
Hainault Forest [Mr. Milne becomes ambiguous here ; Waltham Forest 
comprehends Epping, which is common land, subject to rights (and 
wrongs also, we find) of lords of manors, freeholders, &c., and Hainault, 
belonging to the Crown in fee simple ; surely Mr. Milne cannot mean 
that Lord Mornington, or his steward, attempted to cut timber there ?] 
the Warden claimed to cut timber upon the wastes of the forest, but has 
been stopped recently by injunction" (496) ; some more of the active 
Mr. Cutts's handiwork, no doubt ! In Whychwood Forest, the late Lord 
Churchill, whose duties are " the preservation of the deer and game, and 
the Royalties," not satisfied with " 62 11s. 8d. yearly payment," " deer 
and game, to an unlimited extent," for his own use, " heath, firs (query, 
furze ?) fern, bushes, and shrubs (not saplings), and timber, for certain 
specified repairs," set up a claim to all the timber in the forest, and put 
the public to an expense of 7,013 in a law suit, which was another 
eleven years' affair, having been instituted by the diligent Messrs. Pem- 
berton, Crawley, and Gardiner, in April, 1834, and not brought to 
trial when Lord Churchill died in 1845; whereby the suit was abated, 
and the question is undecided to this hour. The present Lord Churchill, 
however, has made proposals for an amicable settlement, which may 
possibly save further litigation, and another of Messrs. Pemberton and 
Co.'s little bills. In this forest the Warden appoints all the officers, 
so that the commissioners have practically no control over the property 
which they nominally take care of. In Whittlewood Forest, the Duke 
of Grafton receives 37 10s. salary, has all the underwood, which is cut 
every twenty-one years, Wakefield Lodge, and the pasturage of Wakefield 
Lawn, consisting of 200 to 300 acres, besides venison and game, ad 
libitum ; but his Grace claims all the deer as his own, while the com- 
missioners say they belong to the Crown. The parties, fortunately, 
have not got to law yet, and if the deer were once killed off, possibly 
that catastrophe might yet be avoided. The reader will observe the 
discrepancy between Mr. Milne's answer No. 430 previously quoted, and 
his subsequent enumeration of the pay and perquisites of the Lord 
Wardens : it is another proof of Mr, Milne's " intimate acquaintance 


with all the Crown estates." The public will now, probably, agree with 
the Association, that hereditary Lord Wardens should be placed in the 
same schedule with hereditary Grand Falconers and hereditary pen- 
sioners, and abolished forthwith ; in fact, the office is a useless sinecure 
altogether, and very injurious to the property, by creating a divided 
authority, with opposing interests, in the Forests. 

The revenue derived from the forests is precisely what might be ex- 
pected, and is of itself a sufficient evidence of the kind of management 
which has afflicted these fine estates so long. In New Forest the income 
in six years 1835-6 to 1840-1 was 59,543, and the expenditure in the 
same period 54,824; in six years 1841-2 to 1846-7 the income had 
fallen to 53,296, and the expenditure had risen to 66,472, showing an 
actual loss by the property of about 2,220 yearly ; in 1 804, the total expen- 
diture was 3,1.52, and the income 7,069; in 1847 the expenditure was 
10,237, and the income 6,971 ! Even the New Park Farm, on which no 
rent is charged, is carried on to a loss ; and Mr. Milne's attempt to explain 
this state of things will not have much weight with any one who has read 
the evidence, or even the foregoing short extracts. The total income 
from all the forests, for the year ended 5th January, 1847, is stated in a 
return dated 17th March, 1848, to have been 44,245, and the expendi- 
ture 35,839 ; credit being taken for large sales of timber and bark, or 
equal to about 8,400 per annum. Mr. Downes says of Whittlewood 
Forest, the net income from which, last year, was 1 3s. O^d., that " in a 
pecuniary sense, nothing can be worse than the management" (1592). 
" Whittlewood Forest is at present paying literally nothing, and I should 
be very glad to give 5,000 a-year for it," and be at the cost of enclosing 
and cultivating it ; or, " allowing me three and a half per cent, upon the 
value of the timber, I would give from 18,000 to 20,000 a-year" (1669 
to 1671). Whychwood Forest produced last year 123 Is. 7d. ; Mr. 
Downes values it at 4,625 a-year, besides 280,000 to 300,000 worth 
of timber (1643 and 1653). New Forest lost the country last year 
3,266 ; Mr. Downes estimates the land of the forest " in its present 
state" to be worth 21,392, after allowing for rights of commonage, feed- 
ing, &c. The timber and plantations he values at 942,000, equal, at 
three and a half per cent., to 32,970 per annum (3318 et seq). Waltham 
Forest produced, last year, 352 7s. 6d. ; but, unfortunately, the evidence 
does not contain any estimate of its real value. 

In short, the inquiry, so far as it has yet proceeded, discovers every 
conceivable fault of management, without one single visible merit ; and 
perhaps the most offensive part of the exhibition is the self-satisfied tone 
of the various officials, not one of whom appears to imagine that anything 
can possibly be wrong in himself or his department. All past experience 
proving so abundantly the inevitable tendency to negligence, jobbing, and 
corruption in the management of the national estates, the Association are 
necessarily led to conclude, that the sooner the temptation is withdrawn 
and this department closed for ever, the better. They would recommend 
the immediate destruction of the deer, and the passing of a short compul- 
sory Act of Parliament for the settling of the various conflicting rights in 
the forests, and immediately thereafter the sale, by public auction, in lots 
to suit purchasers, and the smaller the better, either on lease or in perpe- 
tuity, as may, on mature deliberation, appear most advisable, of all the 
land in the forests. The timber should go at the same time : if wanted 


for the navy, suitable wood can always be had. The proceeds should be 
applied to the reduction of the debt. By this means profitable employ- 
ment would be found for large numbers of farmers and labourers, to the 
great improvement of the respective neighbourhoods, and these now 
barren wastes would cease to be a national reproach. 

Turning to the general account for the year ended 5th January, 1847,* 
the Association observe, that the gross ordinary income, exclusive of the 
Forests, Parks, and Gardens, but including the Irish and Scotch, &c., 
estates, is 278,868 16s. 7d. ; a considerable sum, suggesting the in- 
teresting question whether it is at all nearer to the real value of the pro- 
perty than the Forest revenue. This point should be strictly investigated. 
The charge for the collection and management of the above, including, 
apparently, all the expenses of the offices in London, Dublin, and Edin- 
burgh, except 6,808 charged against public works and buildings, is 
45,003 11s. 7d. ; but this is exclusive of 40,704 16s. 6d. for rates and 
taxes, rents, repairs, compensations upon the abolition or regulation of 
offices, superannuation and retired allowances, engrossing conveyances 
and Crown leases, all which are lumped together with miscellaneous pay- 
ments, and amount to that sum. It is also exclusive of 13,274 6s. 3d. 
for ancient stipends and annual payments to schools, churches, chapels, 
and other foundations, including payments charged on the land revenue, 
by Act of 3 and 4 William IV., c. 86 ; so that about five per cent, of 
this revenue is devoted to the support of the Established Church. And 
the Association have to observe, that wherever a piece of land has been 
granted for building schools, as far as they have been able to discover, it 
is restricted to the use of the predominant sect, which cannot be con- 
sidered a fair or impartial application of national property. The expendi- 
ture upon the Royal parks and Gardens, the parks in London, the 
Phoenix-park, Dublin, and the Curragh of Kildare, is 61,318 11s. 2d., 
less 8,568 6s. 4d. received from those sources evidently a monstrous 

The Association do not understand upon what principle the empire at 
large is to be taxed to provide places of recreation for the inhabitants of 
London, or to effect local improvements in the wealthiest city in the 
world. In Manchester, Liverpool, and elsewhere, local improvements 
are carried out by local means ; but, in these accounts, the Association 
find upwards of 113,000 expended in the formation of Victoria Park, 
London ; 934,000 for improvements under 3rd and 4th Victoria, and 
1,202,000 under 7th Geo. IV., altogether about two millions and a 
quarter, exclusive of the New Houses of Parliament, and other public 
buildings, which, being for national purposes, are properly defrayed by 
the national exchequer. It is true that the last-named sum has been 
nearly recovered by the re-sale of the property purchased, and, perhaps, 
the second may be ; but the Association consider it unsafe and improper 
for the Government to undertake such works, and is of opinion that they 
ought, in all such cases, to be left to the inhabitants and local authori- 
ties. The outlay for improving Dublin has been very heavy, and a con- 
siderable amount of public money has also been expended in Edinburgh. 

The Association are fully sensible that details such as those contained 
in this article, however important in themselves, are infinitely less so than 

* The accounts and report to 5th January, 1848, are not yet published ! January, 1849. 


1 le great question of the system of national taxation, to which they pro- 
- ose to devote their principal attention at an early day ; they conceive, 
owever, that, by exposing the prodigality and corruption so rank in every 
epartment of the expenditure, they are, while demonstrating both the 
ecessity for large retrenchments, and their practicability, gradually, but 
orely, preparing the public mind for that entire change from indirect to 
irect taxation which they advocate, and would most earnestly recommend. 
L system which can generate such wicked extravagance in the adminis- 
cators of the public purse which can make its " appointed guardians" 
artners and abettors of the crime, and lull the very tax-payers themselves 
ato a state of such amazing carelessness and indifference, as has too gene- 
ally prevailed upon this subject for many years past, " is not, and it can- 
lot come to good." It stands condemned by its evil fruits, and must 
uggest to every reflecting mind the question Whether to levy every 
nan's contribution to the national expenditure directly, assessing it fairly 
n proportion to the amount and nature of his resources, would not prove 
it once the most effectual check to the idle profusion of the representa- 
ives, and a much needed spur to the vigilance of the electors ? 

Since the above was in type, we are indebted to the Editor of the 
Morning Post for the following extracts from a pamphlet of Arthur 
Young's, published nearly sixty years ago, which we are glad to insert, 
is showing how clearly the existing state of things was foreseen by that 
aminent man, and that our opinion of the necessity to sell the Forests is 
fully borne out by his. The Post says : 

" The error which was committed at the commencement of the system was very forcibly 
pointed out by that acute observer and admirable writer, Arthur Young, in his ' Obser- 
vations upon the Bill for the Increase and Preservation of Timber within the New Forest.' 
Nearly sixty years ago he proclaimed that the scheme was nothing but jobbery, and that 
this great tract of land would be ' kept waste, and subject to no common rights, in order 
that browse, and pollards, and fuel, and heath, and inspectors, and overseers, may be 
found a hundred years hence in a word, everything but what will be looked for.' At 
the end of sixty years we find that it is just as he predicted. Mr. Fleming is not the only 
man who could see into future public events. Young also is among the prophets. 

* He insisted that Ministers who set on foot the Woods and Forests establishment had 
in view a very different crop from that of timber : 

" ' The Ministers who bring in this Bill are not fools : they know mankind better they know them- 
selves betterthey do not bring it forward therefore for oak, and would laugh at the infantine credulity 
that gave credit to such a profession : the crop they look for is of a different nature and growth inspec- 
tion control commission view examination and, by consequence, officers and appointments in 
plenty.' " 

" After giving the particulars of the Bill upon which Government had determined, he 
thus proceeds : 

" ' Such are the first practical fruits of a commission which has sat for many years at a great expense 
to the public, and from which some persons were weak enough to expect the sale and cultivation of the 
Koyal forests and chases ! 

" 'It is not easy to find proper terms for characterising the proposition in the manner it merits : the 
English language would fail one in the search of epithets sufficient for the condemnation of a plan which 
has not one single feature of common sense to recommend it. 

1 There are but two principles on which a Eoyal forest can be converted to national use First, by 
the absolute sale and alienation and consequent trust in the private interest of individuals for producing 
whatever crops are wanted, whether wheat or oak. Second, by retaining them in the hands of the 
^rown, and trusting to officers and to officers' deputies for the cultivation 

' The first is the only effective and honest proceeding ; it insures to the public the cultivation of the 
waste tract ; it saves all the roguery, expense, and patronage of officers for doing what centuries of ex- 
perience tells us they never will do, and which never can be done but by individuals acUng for them- 

' ' This Bill prefers the second method, and the great care it takes in naming a crowd of officers 
overseers, and comptrollers, points out too clearly for any one to mistake the aim ; it is too gross to be 
mistaken THE WHOLE WOULD BE A JOB.' " 

" He then shows very clearly why all such attempts to grow oak must be unsuccessful 
except in producing rich opportunities to endow useless commissionerships and to keep 
up expensive establishments. He says : 

" V?? p ^ te " ce j s the f i! tu u e supply of navy timber - L et us inquire whether the provisions are really 
adapted to that end, or whether patronage, appointment, and control, be not the objects really in view 


I believe it may be received as a maxim, that to raise oak in quantities, in a country in a high state of 
culture and civilisation, is an absolute impossibility. Price will not allow it. The Government of any 
country will always be able to buy timber from badly cultivated countries at a far cheaper rate than 
individuals in a cultivated one cau afford to sell it. Price in one country regulates price in another. In 
such a state of things, to push the growth of oak is to promote the culture of a bad crop instead of a 
good one, which is a gross absurdity. Oak in quantities can never be found but in forests of great ex- 
tent, and where wolves or bears, or other wild beasts, restrain very much the increase, and keeping of 
cattle and deer, which are the great enemies of trees. When oaks sow themselves in such forests, and 
rise thick and unheeded, one master tree will be nursed up by several surrounding bad ones, and all 
protected by impervious thickets of bushes, &c., especially black thorn, in such a climate as England ; 
and it is age, and not a rapid cultivated growth, that makes the valuable timber ; it is what no one will 
allow in a cultivated country, and will be found only where men do not regard timber, because worth 
less than the carriage to remove it. 

" ' There is one possible way of forcing oak, which is by imitating nature : a howling desert, There 
scarcely the footstep of man appears, is the nursery of an oak : form such a desert, and you are sure to 
have oak. How is this to be done ? By one possible method only by walling in the given tract of 
land as soon as acorns are sown, and leaving neither gateway, stile, entrance, nor footpath ; and prohi- 
biting, under severe penalties, any person to enter. Let there be inspection or examination, and there 
must be officers and their deputies to inspect ; you have then salaries and public expense ; you will be 
sure to have everything except oak.' " 


The Financial Reform Association was instituted in Liverpool, on the 20th of 
April, 1848, for the following 


1st. To use all lawful and constitutional means of inducing the most rigid economy 
in the expenditure of the Government, consistent with due efficiency in the several de- 
partments in the public service. 

2nd. To advocate the adoption of a simple and equitahle system of direct taxation, 
fairly levied upon property and income, in lieu of the present unequal, complicated, and 
expensivey-collected duties upon commodities. 

Political partisanship is distinctly disowned, the Association being composed of men of 
all political parties. 

TERMS OF MEMBERSHIP. Five Shillings per annum for the year endin 
19th April, 1849. A Subscription of Ten Shillings and upwards will entit 
Members to receive all the publications of the Association free by post. 

The publications issued up to January 26th, 1849, are Reports of the Pubh 
Meetings of the Association, and Tracts Nos. 1, 2, 3, 4, 5, 6, 7, and 8. 

No. I. treats of the CIVIL LIST. 

No. II. treats of the PENSION LIST. 

No. III. of TAXATION : its Amount and Sources ; its Effect on the Physiea 
Condition of the People ; and on the Trade of the Country. 






Post-office orders to be made payable to EDWARD BRODRIBB, Esq., Treasure 

of the Association, Harrington Chambers, North John-street. Subscriptions ar 

also received by Mr. EFFINGHAM WILSON, Royal Exchange, London. 


Harrington Chambers, North John-street, Liverpool, January, 1849. 

LIVERPOOL: Published by the ASSOCIATION, Harrington Chambers, North John-street; b 
SMITH, ROGBRSON, and Co., Lord-street ; and Sold by all the Booksellers. LONDON : Tli 
Trade Supplied at the Office of the Standard of Freedom, 335, Strand, and by SIMPKIN, MAR 
SHALL, and Co., Stationers' Hall-court ; GEORGE VICKERS, Holywell-street, Strand ; GROOM 
BRIDGE and SONS, Paternoster-row ; EFFINGHAM WILSON, Royal Exchange; CHARLES GILPIN 
5, Bishopsgate-street ; H. BINKS, 85, Aldersgate-street. DUBLIN, by GILPIN, Dame-stree 
MANCHESTER, ABEL HEYWOOD ; EDINBURGH, J. Menzies, Prince's-street. 



No. 9. 


In 1821, a period of distress, reductions were made; but in 1824, a time of pros- 
perity, we got back to our old extravagance. So, in 1829, there has been a falling off 
of the revenue, and that has compelled reductions of which we should not otherwise 
have heard. I am a little sceptical on the subject of some of the reductions talked 
of. The Noble Duke (Wellington) has said that his plan was, that when an office 
became vacant, to put in a pensioner to save the pension to the country. But it 
would seem as if the Noble Duke's plan was, first of all, to make officers, in order, 
afterwards, to make them pensioners ; and then, finding them pensioners, to make 
them officers again, as a saving to the public. Speech of Lord King on the State of 
the Country. Feb. 1830. 


HAVING shown how the irregular nature of the business of the Ordnance 
swells the mere office expenses, for salaries, postage, stationery, &c., to 
91,136, the Association proceeds, in this section, to show that in the 
Army-office, and in the staff of the Home Department, enormous office 
expenses are incurred to repeat, in part, the duty paid for by the Ordnance- 

But, first, it is necessary to state that Britain is divided into the follow- 
ing districts and sub-districts for military purposes. 

head-quarters at Manchester ; Lieutenant- General Sir Thomas Arbuthnot 
commanding; with Lieutenant Fane, of the 54th Foot, and Lord Burghersh, 
son of the Earl of Westmoreland, a captain of the 17th Foot (both absent 
from their regiments, but drawing regimental pay), as his aids-de-camp ; 
with Colonel H. W. Barnard, of the Grenadier Guards, absent from that 
regiment, acting as assistant adjutant-general, receiving regimental pay 
and the pay and allowance of that office ; and Colonel Yorke, receiving 
double pay as an assistant-quartermaster-general. 

The sub-districts of the Northern and Midland Counties are, first, the 
north-west counties, the head-quarters of which is at Chester, where Major- 
General Sir William Warre commands, and reports all his business, 
through a staff of clerks, to Sir Thomas Arbuthnot, at Manchester, who, 
by his staff of clerks, reports from Chester to the head-quarters of the 
army in London ; where, it may be observed in passing, the postages alone 
amount to more than 30,000 per annum. The officers at head-quarters 
send answers or orders, by their secretaries and expensive complication of 
clerks, to Chester, by way of Manchester, where, in defiance of railway 
convenience, and the progress of the age, the answers or orders must be 
delayed to be copied by the staff there, then sent on to Chester to be 
copied, and issued, after more delay and copying, to regimental quarters. 
The counties, or parts of counties, which thus receive their military orders 
from London through Manchester, and from Manchester through Chester, 
are Lancashire, Cheshire, Shropshire, Flintshire, Denbighshire, and the 
Isle of Man ; a roundabout way this of communicating orders from London 
to Shrewsbury. 

To transact this round-about business at Chester, Captain Warre, of the 
57th Foot, is taken from his regiment, his regimental pay following him, 
and is put upon staff and pay allowance as an aid-de-camp. Also, Captain 
Gordon, of the 91st Foot, is taken from his regiment in like manner, to be 

The second sub-district of the Midlands is formed of the shires of 
Northumberland, Cumberland, Durham, Westmoreland, York, Derby, 
Nottingham, and Rutland; the head-quarters of which are at York, 
Major-General Thorn commanding; Lieutenant Kennedy, of the 36th 
Foot, aid-de-camp ; and Captain Wynyard, major of brigade. In this 
district there are all the same expenses and delays in communicating with 
London, through the superior officer at Manchester, that occur in the first 
sub-district. In vain the railways accelerate the carriage of travellers 
and letters from London to Nottingham, or Derby, or York. The multi- 
tude of military officers for whom there is no egitimate employment must 
be provided for ; younger sons, disinherited by primogeniture, must be 
provided for ; the connections of corrupt politicians must be provided for ; 
and this is part of the provision that a " refuge for the destitute" shall 
be formed at Manchester, under a lieutenant-general, and another at York, 
under a major-general; and that all reports from regiments at Nottingham, 
or Derby, to London, shall go to York to employ a staff of tax-paid 
officials there ; who send them to Manchester to employ the officials there ; 
who at last send the correspondence to London. 

The third sub-district comprises the counties of Warwick, Stafford, 
Northampton, and Worcester, the head- quarters of which are at Birming- 
ham, Colonel Arbuthnot commanding; Captain Mein, of the 13th Foot, 
absent from his regiment, major of brigade. And here, again, at the 

distance of four hours from London, reports must be sent to be declared 
and copied at Manchester before they take that short journey of four hours 
to London direct. 

The SECOND CHIEF DISTRICT of England is the SOUTH-WEST, com- 
prising the counties of Wilts, Dorset, and Hants, the head-quarters of 
which are at Portsmouth, Major- General Lord Frederick Fitzclarence 
commanding ; Major Harvey, 87th Foot, absent from his regiment, acting 
as aid-de-camp ; Captain J. H. Purves, as major of brigade. In this 
"refuge for the destitute" there are all the usual tax-paid chiefs and 

The THIRD CHIEF DISTRICT of England is the WESTERN, comprising 
the counties of Devon, Cornwall, and Somerset (exclusive of Bristol and 
its vicinity, which sends its reports direct to London and receives them 
direct). The head-quarters of this district are at Devonport, Major- 
General the Honourable H. Murray commanding ; Captain Prothero, of 
the 14th Foot, with double pay, acting as aid-de-camp ; Captain T. 
Nelson, of the 40th Foot, with double pay, major of brigade ; with all 
the usual staff of tax-paid assistants. 

As a sub-district, subject to the foregoing, there are the counties of 
Monmouth, and part of Wales ; head-quarters at Carmarthen, Colonel 
Lowe commanding ; Major Parkinson, unattached, aid-de-camp ; Captain 
Mann, of the 90th Foot, both with double pay and allowances, major of 
brigade ; with all the usual staff to report to Devonport, and so to London. 

The next district is Jersey; Major-General Sir J. H. Reynett com- 
mander and governor, with pay and allowance in his three-fold capacity. 

The next district is Guernsey and Alderney ; Major-General John 
Bell commander and governor, with similar pay and allowances according 
to his rank and his two offices ; Lieutenant- Colonel Le Mesurier, town- 
major, with two -fold pay. 

There is next a district for the inspection of cavalry, called the District. 
oWLondon, at the head of which is Major-General Brotherton, with Lieut. 
Bourke, of the 75th Foot, for his aid-de-camp, and Lord De Ros, a colonel 
on half-pay, acting as major of brigade (the nature of whose duties no 
soldier can even guess at), receiving the half-pay with one hand, the full 
pay of brigade-major with the other hand ; which, having put into his 
pockets, he, whose dignity in the peerage is six hundred and fourteen 
years old, holds out both his hands for "forage ;" which having received, 
he holds out another hand for " lodging-money ;" and then both hands 
for " postage and stationery ;" and after that, opens his pocket for 
" travelling expenses ;" and lastly, for " salary for a clerk," to do such 
duty as, by any contrivance, can be attached to the office. The young 
De Roses are also, by their political connections, the Dukes of Richmond, 
Leinster, Rutland, &.C., perching themselves, or are perched upon, military 
positions, where they can pick up something to live upon. 

The next district is that of North Britain ; Major-General Riddell 
commanding ; Captain Riddell, Royal Artillery, aid-de-camp ; Colonel 
John Eden, assistant adjutant-general ; Lieut. John O'Neill, staff 
adjutant ; each receiving pay according to army rank, and staff pay 
according to staff rank ; the first drawing pay for the sinecure office of 
Governor of Edinburgh Castle (which costs 864 for its government, 
charged upon the Ordnance Estimates, besides General Riddell's pay as 
governor, charged upon the Army Estimates). The Governor's charges 
are, in addition to his army pay, staff pay, and Castle pay, 138 13s. 2d. 
for forage ; 200 for lodging-money ; 2 10s. 3d. for stationery ; 
105 13s. 6d. for travelling expenses ; and 1 Is. for miscellaneous 
expenses. His relative, the aid-de-camp, draws artillery pay as captain, 
additional artillery pay because he is employed, and staff pay because he 
is not employed with the artillery ; and then 70 Is. 2d. for " forage," 
as a staff officer, and 46 13s. for "lodging-money." The items are not, 
individually, heavy, but they are repeated throughout the kingdom and 
the colonies until they amount to millions sterling. 

The counties, or parts of counties, of England not included in military 
districts, are Bedford, Berkshire, Brecon, Bristol and its vicinity, Buck- 
ingham, Cambridge, Essex, Glamorgan, Gloucester, Hereford, Hunting- 
don, Leicester, Monmouth, Norfolk, Oxford, Suffolk, Surrey, Sussex, 
South Wales, and North Wales, except Denbigh and Flint. 

It is clear that if those counties can be commanded from head-quarters 
in London, the others might be so commanded, and the staff expenses 
saved. For any purpose of real service, when troops are called upon to 
act as an armed police, the actual commanders are the civil magistrates 
and the regimental officers. But with forces of county and borough con- 
stabulary, such as are now established throughout the kingdom, it can no 
longer be urged, as heretofore it was urged, that the garrisons and 
regiments serving at home are required as an armed police. It was one 
of the arguments used to reconcile the rate-payers in boroughs and 
counties to an increase of local taxation to maintain an augmented police 
force, that fewer soldiers would be necessary, and the national taxes 
would thereby be reduced in amount. This is not the result. Although 
the counties, boroughs, and cities have their formidable police forces, and 
though railways facilitate the movement of troops, rendering one regiment 
as effective as many regiments were before, when infantry, by forced 
marches, could not exceed thirty miles a-day, the garrisons and home 
service troops are not reduced in number ; on the contrary, they are 

It may be urged that the regiments retained at home are so retained for 
exchanging reliefs with regiments abroad ; that our colonial dependencies 
require long terms of military service from the regiments of the line ; 
and that the forces at home are requisite to relieve those forces abroad. 


This has been urged. But what is the fact ? The most expensive of the 
regiments on home service do not take their turn in relieving the regiments 
abroad. If they did, the period of home service might be as favourable 
as it is, and the troops at home be reduced one-half. A reference to the 
Army Register shows that the regiments which do not take their turn of 
foreign service are almost exclusively officered by connexions of the 
aristocracy and Members of Parliament, the only exceptions being in the 
class of officers who have positive hard work to perform the lieutenant- 
colonels commanding, the adjutants, and quartermasters though they 
are not, in all cases, exceptions. 


The last section must have prepared the reader of this for a statement 
of excessive expenditure in the department of War-office clerks. But 
nothing in the last, nor in any previous section nothing within the 
range of common reading, or of ordinary imaginations, would lead the 
reader to expect that expensive sets of clerks and other officers are paid 
handsome salaries for doing nothing at all. They are paid for having had 
the official goodness to retire from office to receive their salaries without 
working, that other clerks might be appointed to receive salaries and 
perform the work in their places. 

The system, so far as it can be discovered through the mystified public 
accounts, seems to be this : When one set of political principles, or one 
Parliamentary faction prevails over another, and a change of Ministry 
ensues, the Secretary-at-War, the Paymaster of the Forces, and other 
chiefs of departments in the war establishments, are changed also. 

The new comers have a debt of gratitude to discharge to those who 
placed them in their new places. Means are used to make a number of 
clerks retire, by which vacancies are created, by which new appointments 
can be made, by which Ministerial favours can be conferred, and gratitude 
earned for gratitude discharged. But this must be done so as to make 
it appear in the estimates laid before Parliament that a saving has been 
effected. To manage this, certain offices are abolished, the occupants of 
places in those offices retiring on full pay, and certain new offices are 
created, to which a staff of fresh men, with a few old ones to act upon 
them as leaven, to infuse the spirit of the old office, are appointed ; or, as 
is more frequently the case, a graduated scale of salaries is made out, 
varying, it may be, from 200 to 600 a-year, according to length of 
service. A clerk rises by degrees from 200 to 350. To save the 
public money, so it is alleged, when vacancies are required for the 
exigencies of Ministerial supporters, the clerk who has reached 350, and 

who in time might arrive at 600, is induced to retire on the reduced pay 
of 250, in favour of a fresh man at 250. Those two sums of 250 
being put together, shows 500, as now paid, against 600, which, they 
say, would have ultimately been the old clerk's salary. This juggle, 
there is too much reason to fear, has deceived even some of the Parlia- 
mentary economists. It must not deceive them longer. The Financial 
Reform Association pledge themselves to the country, that neither this 
juggle nor any other part of the corrupt system shall continue to be a 
deception to the public without exposure. 

As preliminary to a statement of the expense of the retired officers and 
clerks at head-quarters, the expense of those employed, or nominally 
employed, may be repeated : 

COMMANDER-IN-CHIEF'S OFFICE .................................... 17,102 15 3 


Salaries of Clerks, &c ................................. 3,865 18 8 

Postage of letters .................................... 6,666 15 8 

Forage, and travelling expenses ...................... 672 16 1 

The pay of Adjutant-General and assistants ............ 3,242 1 3 


QUARTERMASTER-GENERAL'S OFFICE ................................ 7,062 13 5 


Salary of Secretary-at-War, his deputy, his clerks, and 
contingencies ...... . .............................. 33,655 3 5 

From which deduct .................................. 500 

(which is defrayed by the Admiralty.) --- 

33,155 3 5 
Add postage of letters ................................ 20,052 10 2 

Total for the office of Secretary-at-War ................ --- 53,207 13 

JUDGE-ADVOCATE-GENERAL'S OFFICE ................................ 4,770 3 1 

Total for the Staff Department at head-quarters ........................ 96,590 17 

Such is the bill of expenses for those employed, or nominally employed, 
in the offices where much of the actual duty done is only a repetition of 
the duties of the Ordnance, the Commissariat, the Colonial, and other 



1 Assistant Military Secretary 733 6 8 

1 Principal Clerk 666 

1 Superintendent of Accounts. 666 13 4 
1 Private Secretary to the Se- 
cretary at War 150 

1 Clerk 51613 4 

1 Ditto 375 

IDitto 300 

1 Ditto 230 

IDitto 225 

2 Ditto at 200 each 400 

1 Ditto 180 

sion of 800 from the office 
of Secretary of State for 
Foreign Affairs, which Mr. 
Francis Moore has volun- 
tarily relinquished to the 
service of the public 1 ,000 6 

And to repay income-tax paid 
on the sum which he has re- 
linquished 29 3 4 

Mr. Francis Moore has still 
1,000 a-year, and though 
he has more merit for gene- 

1 Ditto , 125 6 0| rosity than any one else in 

1 Ditto in Civil employ 120 

1 Messenger 72 

1 Deputy Secretary-at-War . . . 2,500 
1 Ditto 1,800, including a pen- 

this list, he is handsomely 
paid for having been kind 
enough to his superiors to 
resign office in favour of one 

of their friends. 1,000 a- 
year to live upon, and do 
nothing, is liberal pay in a 
country where the producers 
of wealth are struggling for 
abare existence, or are grap- 
pling with bankruptcy from 
morning to night, to keep it 
out of their houses; meeting 
the tax-gatherer at every 
turn that tax-gatherer 
helping to overthrow them 
in the unequal struggle.This 
system cannot continue ! 
1 Chief Examiner of Accounts 1 

1 Clerk 

1 Ditto 

1 Ditto 

2 Ditto at 450 each 

1 Ditto 

1 Ditto 

2 Ditto at 300 each 

1 Ditto 

1 Ditto 

1 Ditto 

1 Ditto ,. 

4 Ditto at 200 each 

1 Ditto 

1 Ditto 

3 Ditto at 175 each 

1 Ditto 

1 Ditto 

1 Ditto 

5 Ditto at 150 each 

1 Ditto 

1 Ditto 

1 Ditto 

2 Ditto at 125 each 

1 Ditto 

2 Ditto at 75 each 

1 Ditto 

1 Ditto 

3 Messengers one at 66, one 

at 40, and one at 30. . . , 


1 First or Chief Clerk 725 

IClerk 135 

IDitto 105 


1 Clerk 

1 Ditto 

1 Ditto 

1 Ditto 


IClerk - 

1 Messenger, at Is. per day 


1 Principal Inspector 600 

IClerk 262 


1 Ditto, at 4s. 6d. per day .... 

1 Accountant 1 


1 Cashier retired on full pay . . 
1 Clerk 



1 Ditto 



1 Ditto 


1 Ditto 


1 Ditto 


1 Extra Clerk 


1 Ditto 


1 Ditto 


4 Deputy Paymasters-General, 
at 15-* a day each 1 


2 Ditto at 10s each 




17 6 




6 Ditto at 5s 













Master-General, at 1 Is. 9d. 





1 Clerk "... 











1 Ditto 



1 Clerk 



1 Ditto 






1 ^fi 





1 Deputy Agent-General ..... 
1 Clerk . . 



1 Ditto 



2 Ditto, each at 90 a year . . . 
1 Ditto 



1 Ditto 



1 Pyhsician and Surgeon .... 



1 Clerk ? 


1 Ditto 






1 Clerk 



1 Ditto 



3 Ditto at 110 a-year each . . 


1 Ditto 




1 Ditto 



3 Ditto at 80 a-year each. . . . 












3 Ditto at 70 a-vcar each 
1 Ditto 





2 Ditto at 57 a-year each.... 



2 Clerks at 55 a-year each . . 

3 Ditto at 50 each 



2 Ditto at 45 each 




1 Inspector of Pensioners, Ha- 


1 Inspector-General 

1 Captain of Cadets, at 7s. Id. 


1 Professor of Fortifications . . 

1 Ditto of Classics 

1 Instructor of Arithmetic. ... 
1 Ditto of Landscape Drawing 

1 Ditto of Fortifications 

1 Master of Military Drawing 
1 Master of Fortifications .... 
1 Professor of Mathematics... 

1 Clerk 

1 Housekeeper 

1 Cook 

1 Sempstress 


1 Sergeant-Major 

1 Nurse 


1 Matron 

1 Housekeeper 

1 Hospital-Sergeant 

1 Pioneer Corporal 

1 Reading Mistress 


1 Hospital Nurse 


1 Sergeant-Porter 

1 Miscellaneous 

Total for retired pay to clerks 
in the army, civil service, 














































and other servants in Great 

Britain 35,695 11 

To which add similar 
retired salaries in Ire- 
land : 

1 Clerk, Chief Secretary's-office 418 9 4 
1 Ditto, office of Military Ac- 

counts 69 4 8 

1 Surgeon- General 150 

1 Assistant-Secretary of Lieut.- 

General Commanding .... 276 18 8 

1 Messenger to Ditto 16 17 

IClerk 98 9 

1 Daughter of the late Deputy 

Paymaster of Kilmainham 100 
1 Pro vedore, Kilmainham.... 203 1 8 
1 Clerk to Paymaster, Ditto . . 30 9 4 

1 Ditto to the Registrar 42 

3 Nurses 27 

1 Brigade Major, Yeomanry 

Department 168 9 4 

2 Ditto 393 1 4 

1 Ditto 112 6 2 

1 Paymaster and Agent of Wi- 

dows' Pensions 498 9 4 

2 Agents of half-pay 563 17 4 

Other servants 194 9 9 

Total for Great Britain and 

Ireland 39,048 4 11 

Deduct probable saving for this 

year by deaths 815 19 4 

38,232 5 7 

Deduct sums contributed by the 
various new appointments of 
clerks to the foregoing .offices 732 5 7 

And there remains to be paid 
by the public for retired clerks 
and servants in the army 
civil service, from 1st April, 
1848, to 31st March, 1849, 37,500 

The foregoing are only a part, and a small one, of the retired allowances 
to the whole War establishment. But, as one branch of expenditure 
the retired pay of the civil service branch of the army (the ordnance, navy, 
&c., being still in reserve, as also the retired pay to the military branches 
of the army), they afford evidence of unjust government practices, which 
no candid reader can fail to understand. The bona fide superannuations 
to aged servants are exceptions ; but these, in the foregoing list, are few. 
That list is one of prices paid and received for Parliamentary support. 


The last section contained the particulars of emoluments known as 
retired pay," or " superannuations," drawn by the clerks and other civil 


servants of the army, who have vacated their offices to make way for new 
sets of clerks appointed by new sets of Cabinet Ministers. The sum to be 
paid in the current year, out of the taxes, to those favourites of political 
fortune, is 37,500. 

The present section embraces other sums of retired pay and allowances 
in the Army department of the War establishments, in four classes. 

First class. For the pay of general officers not performing any duty, 
and not holding the clothing and horse-dealing offices as head colonels of 
regiments their pay, according to the particulars given below, 76,000. 

Second Class. For full pay to officers who have been induced to retire 
from the army, and wave their claims to future promotion, to make room 
for other officers their pay, distributed according to the particulars given 
below, 57,000. 

Third Class. Allowances and rewards to officers and others for dis- 
tinguished services, and for appointments in garrisons to which no mili- 
tary duty attaches, but which have been conferred on officers as rewards, 
in addition to retired full pay, or half-pay, distributed according to the 
particulars stated below, 15,507. 

Fourth Class. For pay and allowances to commissioned and non- 
commissioned officers appointed to volunteer corps, and for contingent 
allowances to those volunteer corps, including the expenses of field-officers 
of the army who may be appointed to inspect those corps ; and for the 
pay and other expenses of clerks to the Lord-lieutenants of counties, 
occasioned by those corps of volunteers (but not including the cost of 
their arms, accoutrements, and ammunition, which is charged to the ac- 
count of Ordnance stores), 80,308 10s. 

There is no official statement of particulars of this sum yet attainable, 
as several of those volunteer corps have only been formed during the 
present year ; and others, like that of Sir John Gerard, called the " Lan- 
cashire Hussars," are only in process of formation. 

Referring back to the particulars of the first class, we find them to be 

as follow : PER ANNUM. 

10 Unemployed Generals, at 1 12s. 6d. per day 5,931 5 

16 Unemployed Generals, at 1 5s. per day 7,300 

25 Unemployed Lieutenant-Generals, at 1 5s. per day 11,406 5 

69 Unemployed Major-Generals, at 1 os. per day , 31,481 5 

And, " For an additional allowance to such of the above general officers 
as were reduced in 1814 from commissions in the Foot Guards as 
Field officers and Captains, to complete their pay to the following 
rates" (being curious specimens of retrenchment), one unemployed 
General (formerly third Major in the Guards), his pay being 700 
per annum, and the ordinary pay 456 5s., the difference to place 
him in the same position as if he had obtained all his promotion in 

the Foot Guards, is 24315 

2 Unemployed Generals (formerly Captains of companies in the Foot 

Guards), to make their pay of 456 5s. each up to 500 each 175 

For the charge of general officers removed from their regi- 
mental commissions in the. Foot Guards in 1821, 1825, 1830, 
1841, and 1846, and who receive pay according to the rank 


they now hold, as if they had continued in the Guards, and 
received their promotion there : 

3 Unemployed Lieutenant-Generals, one at 900 per annum, one at 

-550, and one at 500 1,9-50 

2 Unemployed Major-Generals, at 600 each 1,200 

For the charge of 42 other unemployed Major-Generals, at 400 per 

annum each ~ . . 16,800 

For the charge of five other unemployed general officers, 
who receive more than 400 per annum each, namely 

1 Unemployed Lieutenant-General, at 1 5s. 7d. per day 466 1711 

1 Unemployed Major-General, at 1 9s. 2d. per day 532 1 

3 Unemployed Major- Gen erals, at 1 3s. per day each 1 ,259 5 

Making a total of pay for unemployed general officers, and for allowances 

to make the pay of those removed from the Foot Guards (to reduce 
the burdens of the country) the same as if they had not been re- 
moved, in other words, to shift the burden off one shoulder to the 
other, under pretence of removing it 76,000 

The particulars of the second class, namely, for retired field officers a"g 
captains of the army who have been induced to retire on full pay, 
waving their claims for promotion, by which promotion is found for a new 
set of officers, and the aggregate cost of the whole is augmented by the 
sum of 57,000 ; this being occasioned by an arrangement made in 18-10- 
under pretence of retrenchment. Those particulars are for 

22 Lieutenant-Colonels at 17s. each per day 6,205 

20 Majors, at 16s. each per day , 5,840 

45 Captains, holding brevet rank as field officers, which brevet rank was 
conferred on them and others in honour of the Queen's marriage, 
and some of the Royal births, adds 2s. a-day to their pay for life ; 

45 at 13s. 7d. per day each 11,155 6 3 

70 Captains (without the rank of brevet field officer), at 11s. 7d. per day. . 14,797 14 2 

Making 37,998 5 

From this charge is to be deducted a sum which, through official mystery, 
or the financial disorder of all the army accounts, is introduced in 
this acount without explanation 6,652 2 6 

And there remains 31,345 7 11 

Add for retired full-pay subalterns, &c. 

82 Lieutenants at 7s. 6d. each per day 11,223 15 

13 Lieutenants, at 6s. 6d. each per day 1,542 2 6 

1 Sub-Lieutenant, at 11s, lOd. per day 21519 2 

20 Ensigns, at 5s. 3d. each per day 1,916 5 

1 Ensign, at 4s. 8d. per day 85 3 4 

3 Paymasters, at 15s. each per day 821 5 

5 Adjutants, at 8s. 6d. each per day 77512 6 

16 Quartermasters, at 6s. 6d. each per day 1,898 

7 Quartermasters, at 6s. each per day 766 10 

1 Surgeon, at 14s. Id. per day 257 5 

2 Assistant Surgeons, at 7s. 6d. each per day 273 15 

Allowance to one of the above officers, who formerly held companies in the 

Invalids .... 80 

57,853 8 4 

Deduct probable saving by casualties 853 8 4 

And there remains to be paid this year for officers who have been induced 
to retire on full pay, to make room for new officers, as arranged by 
the ( Government in 1840, in shape of a measure of economy, but 
which is, a in reality, an addition to the wasteful expenditure of the 
taxes paid by a people whose burdens are crushing them to com- 
mercial death, namely 57,000 


The third class of military costs to be particularised in tins section is 
one amounting to 15,597 ; of that sum, 8,296 15s. Id. is paid to officers 
as additions to full or half pay, in name of rewards for distinguished 
services. The nominal list of those officers is too long to be repeated 
here. Some of them, as Major- General W. F. P. Napier, the military 
historian (who has 200 per annum under this head), are, doubtless, 
officers of distinction; but most of them hold a plurality of offices, 
some being regimental clothiers and horse-dealers, drawing pay and profits 
as such, and at the same time pay as sinecure governors of garrisons ; 
while others, though irreproachable as officers, have been put upon this 
list in consequence of political rather than military services of distinction. 
It is not yet twelve months since a Member of Parliament, eminent as an 
economist, drew upon himself the severe animadversion of naval and 
military officers and of their political connexions, by declaring the army 
and navy to be trading professions, and that they were unnecessarily large 
and expensive. Of those who were the sharpest in rebuking this econo- 
mist w r as a military Member of Parliament, elected by a popular metro- 
politan constituency. It was a service of consequence to that Govern- 
ment, which was adding to the numbers and expensiveness of the army 
and navy, to hear from the representative of a large and popular consti- 
tuency, that the army and navy were not too large, that they were not 
more expensive than was requisite, and that they were not trading pro- 
fessions. It may, or it may not, have been for this timely political ser- 
vice ; it may have been for some previous military distinction, that this 
military Member of Parliament was placed on the list of those receiving 
the rewards now under examination by the Financial Reform Association; 
but if so, it is remarkable that his vindication of an extravagant military 
expenditure and his reward came together. 

Besides those officers who have rewards in money without any office 
being attached to the reward (about fifty in number, absorbing the sum 
of 8,296 15s. Id. as already stated), there are the following who have 
the pay of offices, to which, using the language of the official estimates, 
" no duty is attached." But it is to be remarked, that the sums set against 
each office do not express the actual expense to the public. A sinecure 
governor has an actual establishment under him in the place where he is 
governor, who also receive pay. And to pay and manage the department 
of the Army-office, through which their pay and allowances pass, a set of 
expensive clerks is required ; while to pay and manage other portions of 
the sinecure pay and allowances, another set of expensive clerks is re- 
quired in the Ordnance-office. Taking the governorship and lieutenant- 
governorship of Edinburgh Castle as an instance, the sinecure pay of the 
governor is charged in the shape of sundry allowances under the head of 
Home-stafF. But there is also a lieutenant-governor, whose emoluments 
come through the department of military rewards, now under examina- 


tion. He receives 173 7s. 6d. of pay, and 200 as an allowance for 
" fire and candles." The pay department requires a staff of clerks, and 
the fire and candle department a staff of clerks the latter making out 
balances with the Commissariat, who should issue the fire and candles ; 
and a third set of clerks in the Commissariat is employed in striking 
balances with them about transactions which have no real existence ; 
while, again, the Ordnance department incurs a similar expense for the 
inferior offices in the Castle, which those sinecures call into existence. 

The list of rewards to army officers, in shape of sinecure garrison 
appointments, stands thus : 


Alderney, Town Major -. . . 69 19 2 

Belfast, Town Major 63 13 8 

Ditto, Lodging allowance 25 4 

Berwick, Governor Sir J. Bathurst 568 15 10 

Dartmouth, Fort Major 69 19 2 

Duncannon Fort, Fort Major 63 13 8 

Edinburgh Castle, Lieutenant-Governor 173 7 6 

Ditto, fire and candle 200 

Gravesend, Lieutenant-Governor 173 7 6 

Hull, Lieutenant-Governor 173 7 6 

Malta, Garrison Quartermaster 136 17 G 

New Geneva, Fort Major 159 4 

Portsmouth, Physician 173 7 6 

Quebec, Governor 346 15 

Ditto, for fire and candle 98 17 1 

St. Mawes, Captain or Keeper 104 18 9 

Scarborough, Governor 15 4 2 

Sheerness, Governor 284 7 11 

Tynemouth, Lieutenant-Governor 173 7 6 

Isle of Wight, Captain of Sandown Fort 173 7 6 

Ditto, Captain of Carisbrook Castle 173 7 6 

Ditto, Captain of Cowes Castle 173 7 6 

Fort- William, Lieutenant-Governor 173 7 6 

Portsmouth, Surgeon 44 2 1 

Portland Castle, two porters 21 5 10 

Isle of Wight, seven wardens 85 3 4 

Cinque Ports, Lord Warden 474 10 

Lieutenant-Governor, Dover Castle 173 7 6 

Deputy-Governor, Dover Castle 104 18 9 

Pay of the officers and gunners of Archcliffe Bulwark, and of Dover, 

Sandown, Deal, Sandgate, and Walmer Castles 539 810 

Which, with the former sum of 8,296 15s. Id., makes 13,507 8 10 

Add to which the following : 

A sum not to exceed 2,000 a-year to be distributed pursuant to her 
Majesty's warrant of the 19th December, 1845, in annuities or rewards 
for distinguished meritorious service to sergeants, in sums not exceed- 
ing 20 a-year, which may be held during service, and together with 
pension 2,000 

Total for rewards under this head 15,507 

While examining the costs incurred by the retirement of employed 
military officers, on the pretence of retrenchment, by which the cost of 
the army is in reality augmented, the Financial Reform Association 
observe, with suspicion, the report that the Government contemplate a 


revision of the Excise and Customs departments by a process similar to 
that in the army. The report is as follows : 

" We understand that the reductions in the Excise will be of a very extensive nature ; 
and that, independently of those officers who will be recommended for permanent retired 
allowances, no fewer than three hundred will be placed upon the redundant list, to be 
re-admitted into the service as vacancies may arise in the reduced establishment ; and 
until all these redundant officers shall have been provided for, no new appointments will 
be allowed to take place." 

Now what the public interest requires is a reduction of expenditure, 
not a removal of Excise officers, to remain idle and draw pay in their 
idleness. Should this Excise-office and Custom-house reform resemble 
the Army, Ordnance, and Navy reform, the " redundant" officers will be 
paid for doing nothing, while new departments are created, with additional 
officers, to do the duty of the " reformed" department. 


The classes of unemployed officers which the last section treated of were 
those retired on full pay, and those who, besides retiring on full pay, were 
in the receipt of reward and other emoluments, many of them having 
retired to give way to other officers, a few of them only being disabled 
from service by old age. 

The present section treats of officers who are in receipt of half-pay, 
some of them aged or disabled, most of them as able and as willing to be 
employed as they were at any previous period of their lives, but who are, 
to the expense of the nation and the discredit of the various Governments 
which have thus wasted the public revenue and added burden to burden 
upon the industrious people, set aside to make room for the favourites of 
political parties, who could not have risen to high rank as fast as was 
desired, had these remained in the service. The sums paid to them are as 
follow : 

11s. Od. 33,726 

912 10 

168 Lieut-Colonels 

4 Ditto 12 6.. 

1 Ditto, receiving a portion ef 


Spi-dil allowance of 100 a-3'ear 
ouch, to 20 Lieut.-Colonels of 
long and meritorious service, 
having the brevet rank of Colo- 
nel, who having retired, or who 
may retire, to half-pay, after 
30 years' service, on full pay . . 

1 Major 7 6.. 

240 Ditto 9 6.. 

4 Ditto 10 0.. 

4 Captains 3 11.. 

65 Ditto 5 . . 

4 Ditto 5 6.. 

797 Ditto 7 0.. 

57 Ditto 7 6.. 


100 15 


17 6 




18 4 








17 6 


53 Captains 8s. Od. 7,738 

1 Ditto, receiving a portion of 

half-pay 57 1 10 

1 Captain-Lieutenant 80.. 54 15 

65 Lieutenants 2 4.. 2,967 18 4 

7 Ditto 3 0.. 383 5 

177 Ditto 4 0.. 12,921 

836 Ditto 4 6.. 68,056 10 

83 Ditto 4 8.. 7,06816 8 

9 Ditto 5 2.. 84812 6 

1 Ditto, receiving a portion of 

half-pay 54 15 

1 Ditto, ditto 44 15 

1 Ditto, ditto 29 15 

1 Ditto, ditto 2810 

32 Cornets, Ensigns, and Second 

Lieuenants 110.. 1,07013 4 

8 Ditto 2 6.. 365 

133 Ditto 3 0.. 7,28115 



11 Cornets, Ensigns, and Second 

Lieutenants 3s. 6d. 

1 Paymaster 4 0.. 

1 Ditto 6 0.. 

9 Ditto 7 0.. 

52 Ditto 7 6.. 

2 Ditto 8 0.. 

2 Paymasters 10 0.. 

15 Ditto 12 6.. 

3 Ditto 13 0.. 

4 Ditto 15 0.. 

4 Adjutants 2 0.. 

2 Ditto 3 0.. 

9 Ditto 4 o. 

7 Ditto 4 6.. 

1 Qiiarteimaster .... - M . 1 6.. 

34 Ditto 2 0.. 

1 Ditto 2 6.. 

46 Ditto 3 0.. 

25 Ditto 4 0.. 

3 Ditto 5 0.. 

41 Ditto 6 0.. 

9 Ditto 8 0.. 

3 Veterinary-Surgeons ..3 6.. 

3 Ditto 4 6.. 

3 Ditto 7 0.. 

3 Ditto 8 0.. 

3 Ditto 12 0.. 

1 Chaplain 2 6.. 

4 Ditto 3 4.. 

5 Ditto 5 0.. 

1 Ditto 5 6.. 

1 Ditto 6 0.. 

1 Ditto 7 0*. 

1 Ditto 7 

3 Ditto 16 

1 Deputy Q. M. General. .11 
1 Inspecting Field Officer 

of Militia 11 

4 Sub-Inspectors of Militia 7 

1 Ditto 8 

3 Depot or District Pay- 
masters 7 

1 Ditto 12 

District Adjutant 4 

3 Ditto 4 

4 Surgeons-Major of Foot 

Guards 21 1.. 

1 Regimental Surgeon- 

Major 11 6.. 

2 Surgeons 2 0.. 

1 Ditto 5 6.. 

3 Ditto 6 0.. 

32 Ditto 7 0.. 

3 Ditto 8 0.. 

25 Ditto ..10 0.. 

7 Ditto 11 6.. 

13 Ditto 13 0.. 

43 Ditto 15 0.. 

1 Ditto 17 6.. 

4 Assistant-Surgeons .... 2 6.. 

4 Ditto 3 0.. 

38 Ditto 4 0.. 

1 Ditto 5 0.. 

1 Ditto G 0.. 

6 Inspectors-General of 

Hospitals 20 0.. 

1 Ditto 21 1.. 

2 Ditto 25 0.. 

7 Ditto . 0.. 

2 Deputy Inspectors- 
General 10 6.. 

5 Ditto 12 6.. 



1 Ditto 

4 Ditto 

5 Ditto 

6 Ditto 



1 Assistant Inspector .... 10 
1 Ditto 12 



702 12 6 
109 10 


1 Assistant Inspector ....17s. Od. 
10 Physicians 10 0.. 
3 Staff-Surgeons 5 0.. 
1 Ditto 6 0.. 

1,149 15 

17 Ditto 7 0.. 

7,117 10 

3,421 17 

1 Ditto .,. 9 6.. 
13 Ditto 10 0.. 
3 Ditto 11 (j 

711 15 

2 Ditto 12 0.. 
4 Ditto 16 


1 Ditto 22 

109 10 
574 17 
27 7 

6 Ditto, 1st Class 15 0.. 
10 Ditto, Ditto 17 0.. 
4 Ditto, 2nd Class 6 0.. 
1 Ditto, Ditto 13 

45 12 
2,518 10 

1 Ditto 15 0.. 

3 Staff Assist.-Surgeons.. 3 0.. 
5 Ditto 4 0.. 


273 15 
4,489 10 

5 Apothecaries 5 0.. 
Ditto 7 6 

191 12 6 
246 7 6 
383 5 

7 Hospital Assistants 2 0.. 
2 Purveyors 10 0. . 
22 Deputy Purveyors .... 5 0.. 
1 Ditto 8 

45 12 6 
243 6 8 
456 5 
100 7 6 
109 10 

1 Superintendent 12 6.. 


2 Captains 5 0.. 
7 Lieutenants 2 4 . . 

127 15 

1 Ditto 3 

136 17 6 

2 Ditto 4 0.. 

200 15 

1 Second Lieutenant .... 3 0.. 
12 Ensigns 1 10 

1 Adjutant 4 

200 15 

410 12 6 
228 2 6 

1 Quartermaster 2 0.. 

1 Lieutenant-Colonel .......... 

246 7 6 

1 Major 

1 Captain 

1 539 1 8 

1 Ditto 3 6.. 

209 17 6 

2 Ditto 4 6.. 


1 Ditto 7 0.. 

100 7 6 
328 10 

2 Paymasters 5 0.. 
2 Ditto 7 6 . 


14 Quartermasters .3 0.. 
2 Ditto 4 6.. 

4 562 10 

1,469 2 6 
3,084 5 

1 Ditto 16 0.. 

1 Assistant- Surgeon .... 3 0.. 
1 Adjutant.. 4 

319 7 6 

182 10 

1 Dep. Commiss.-General 15 0.. 
1 Commissary of Musters 

i Ditto . " 

91 5 
109 10 

2 190 

2 Chaplains, 35 each per annum . 
4 Ditto, 40 each per annum .... 
IDitto 15 0.. 

1 Master of Depot Vessel, Ports- 

384 15 5 
912 10 

1 Officer, commanding Jersey Troop 
1 Quartermaster . 90.. 

383 5 

1,140 12 6 
255 10 

1 Quartermaster, Military Asylum 

1 Director-General of Military 

1,551 5 

1 Inspector-General of Hospi- 
tals ...30 0.. 

182 10 
228 2 6 

2Dltto 37 11.. 
1 Ditto 


310 5 


273 15 

109 10 

3,102 10 
237 5 
273 15 
104 5 
273 15 
45G 5 

2,171 15 

492 15 

173 7 

2,372 10 

629 12 6 



401 10 

1,642 10 

255 10 


2,007 10 


82 10 

298 1 8 

54 15 


54 15 

401 10 


36 10 



191 5 


63 17 G 

164 5 

127 15 

182 10 

273 15 

766 10 

164 5 



54 15 


273 15 

159 3 9 


273 15 



164 5 



866 17 G 

547 10 

1,383 19 2 

691 19 7 



L Deputy Inspector-General of Hos- 
pitals 24s. Od. 438 

I Physician 10 0.. 18210 

I Surgeon (regimental) 75 

L Assistant-Surgeon 4 0.. 73 

1 Ditto 7 6.. 136 17 

I Purveyor 15 0.. 27315 

L Ditto.... 3 0... 54 15 

1 Medical Clerk 54 



! Deduct probable saving by casualties 2,306 16 11 


Probable charge for Half-pay, Mili- 

tary Allowances, &c 414,715 7 

In aid of which may be appro - 

- Adjutant 

> Red. Adjutants of Yeomanry 3s. Od. 
J Reduced Sergeant-Majors of Yeo- 
1 6.. 

Total for Yeomanry 


273 15 

164 5 

priated : 
The surplus upon the sales of com- 

missions of officers who were not 

entitled to receive the full value 

thereof ............ , ............. 8,538 

The sums retained by the public 

from the half-pay of lunatic offi- 

cers, beyond the expense of their 

maintenance, to the 31st Decem- 

ber, 1847, which are liable to be 

repaid on the recovery of such 

officers ......................... 177 7 

Appropriations in aid .............. 8,715 7 

417,022 311 Remains to be provided ... ........ 400,000 

Looking back at so ponderous a mass of expenditure devoted to such 
purposes, and the amount of which is drawn from the hard-earned re- 
sources of an over-burdened nation, the question is a natural one Why 
such an unprofitable outlay should exist ? Affairs of State ought to be 
administered, however liberally, still prudently ; a reason should exist for 
the grant of each shilling of the public money, nor should there be any 
greater proportion of dead-weight payments among those who have earned 
the wages of the State, than among those who have been employed in 

Ilarrrington Chambers, North John-street, Liverpool, February, 1849. 


The Financial Reform Association was instituted in Liverpool, on the 20th of 
April, 1848, for the following 


1st. To use all lawful and constitutional means of inducing the most rigid economy in 
the expenditure of the Government, consistent with due efficiency in the several depart- 
ments of the public service. 

2nd To advocate the adoption of a simple and equitable system of direct taxation, 
fairly levied upon property and income, in lieu of the present unequal, complicated, and 
expensively-collected duties upon commodities. 

Political partisanship is distinctly disowned, the Association being composed of men of 
all political parties. 

TERMS OF MEMBERSHIP. Five Shillings per annum for the year ending 19th 
April, 1849; and a Subscription of Ten Shillings and upwards will entitle 
Members to receive all the publications of the Association free by post. 

The Publications already issued are Reports of the Public Meetings of the 
Association, and Tracts Nos. 1, 2, 3, 4, 5, 6, 7, and 8. 

No. I. treats of the CIVIL LIST ; of the augmentation of National Burdens 
since George I. ; of her Majesty's Privy Purse, Household Salaries, Household 
Tradesmen's Bills, Bounties, and Charities ; and also of the Departments of the 
Lord Chamberlain, the Lord Steward, the Master of the Horse, the Mistress of 
the Robes, and of all those idlers whom ages of custom have permitted to be 
fixed on the Royal establishment, eating up her Majesty's Royal income, and 
leading the public to believe that Royalty is more costly than it really is. 

No. II. treats of the PENSION LIST. 

No. III. of TAXATION ; its Amount and Sources ; its Effect on the Physical 
Condition of the People, and on the Trade of the Country. 



No. VI. The NATIONAL BUDGET, for 1849; by RICHARD COBDEN, Esq., 
M.P. ; with a REPORT of the PUBLIC MEETING held at the Concert-hall, De- 
cember 20, 1848. 


No. VIII. on the WOODS and FORESTS. 

N.B. Public Meetings are held on the third Wednesday of every month ; the 
Council meets every Monday and Thursday ; and the Secretary attends the 
Office daily. Sections of the Tracts, in printed slips, are forwarded once a week 
to nearly every newspaper in the Kingdom. 

Post-office orders to be made payable to EDWARD BRODRIBB, Esq., Treasurer 
of the Association, Harrington Chambers, North John-street, Liverpool. 

Subscriptions are also received by Mr. EFFINGHAM WILSON, Royal Exchange, 

LIVERPOOL: Published by the ASSOCIATION, Harrington Chambers, North John-street; by 
SMITH, ROGERSON, and Co., Lord-street; and Sold by all the Booksellers. LONDON: The 
Trade Supplied at the Office of the Standard of Freedom, 335, Strand, and by SIMPKIN, MARSHALL, 
and Co., Stationers'-hall Court; GEORGE VlCKERS.Holywell-street, Strand; EFFINGHAM WILSON, 
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JAMES GILBERT, Paternoster-row. Dublin, by GILPIN, Dame-street. MANCHESTER, ABBL 
HEYWOOD. Edinburgh, J. MENZIKS, Prince's-street. 

Printed at the Office of the " STANDARD OF FREEDOM," 335, Strand, London. 


No. 10. 



ON the 2nd of February, 1848, a select committee of fifteen members of the 
House of Commons was appointed, " to inquire into the Expenditure on account 
of the Army, Navy, and Ordnance, and to report their Observations thereupon to 
the House." This committee consisted of 

Lord SEYMOUR, Chairman. 

Mr. Fox Maule, Sir William Molesworth, Mr. William Miles, 

Mr. Hume, Mr. Cobden, Mr. John Greene, 

Mr. George Bankes, Mr. Corry, Sir Francis Thornhill Baring, 

Sir James Graham, Mr. Walter, Sir Thomas Acland. 

Marquis of Granby, Mr. Edward Ellice, 

The business was chiefly conducted by Lord Seymour, Sir James Graham 
(formerly First Lord of the Admiralty), Mr. Corry (formerly Secretary to the 
Admiralty), Mr. Hume, and Mr. Cobden. During their sittings, extending 
through the greater part of the long Parliamentary session, they were occupied 
with evidence relative to the expenses of the navy. A volume, of 1,226 folio pages, 
containing the report of the committee, 10,191 questions and answers, and a large 
number of official documents, tabular statements, &c., has been printed. 

To read a volume of such dimensions seems a formidable task, yet few will 
begin this without going through it. The Financial Reform Association, for the 
sake of those who cannot obtain the original, nor find time to go through it if they 
had it, make a few selections. In the first place, Mr. Ward, the present Secretary 
to the Admiralty, in his evidence, states : 

" I should say that there is no department" (under Government) "in which the 
want of a regular system has been so much felt as in the Admiralty ; one in which 
so many expensive alterations, particularly in naval construction, have been 
created by the sudden changes of persons having the authority, and by the want 
of a systematic application of certain principles. There is a doubt that the altera- 
tions in naval construction have been one cause of the immense increase of labour 
in the dockyards, and of our great national expenditure." 

An adverse vote in the party warfare of the House of Commons gave, with a 
new Ministry to the country, new Lords of the Admiralty, a new secretary, and a 
whole legion of applicants for employment and State pay. Ships on the stocks 
were pulled to pieces, the timber re-hewed into other shapes, or sold as offal, and 
new frames of other ships of other dimensions laid on in their places ; ships com- 
pleted in the building were pronounced not to be worth rigging ; or, if completed 
in the rigging, not to be worth manning and commissioning for sea ; and, accord- 
ingly, new ones, without regard to number or expense, were hastened forward, 
whilst these virgin ships, to the extent of seventy or eighty, were kept, and are 
now kept, in the harbours, going to decay, or getting repairs to the extent of 
20,000 or 25,000, once in every cycle of six or seven years ; they have not been 
commissioned, and never will be, as they are alleged to be complete failures. As 

many or more have been taken to pieces within a few years. The Lords of the 
Admiralty and their servants have worked at some as children do at toys, adding a 
piece to the length and taking away a piece ; changing form, and restoring form ; 
cutting down and building up, until the thing under their hands has grown so 
monstrously absurd, that they have thrown it aside as wayward children do, dis- 
gusted at then: own work. And so they have gone on to something else, to repeat 
the same expensive child's play. 

But not only have the amateur lay Lords, and the crotchetty sea Lords of the 
Admiralty, amused themselves with millions of public money and scores of ships 
every year thus ; they have employed servants equally incapable and crotchetty. 
Mr. Creuze, the surveyor to Lloyd's, who had been educated in the School of Naval 
Architecture, who was a master-shipwright in the Admiralty Dockyard up to 
1844, and still retained a partiality for some of the practices there which others did 
not approve, was unable to withhold his condemnation of the Admiralty ships 
built since 1832 by the surveyor of the navy. He stated that in 1843 and 1844 he 
had been officially employed to examine and report upon the ships-of-war which 
had been built during ten years ; but, in. reply to Question 9,029, put by Mr. 
Hume, said he " would rather be permitted to forego any examination upon that 
subject." Whereupon Question 9,030 was put by Mr. Hume thus : " The com- 
mittee, however, request that you will state (though you may be compelled in 
doing so to mention facts that may be disagreeable to the parties who took part in 
that construction) what opinion you formed of the system pursued in the con- 
struction of ships for the public service?" To which, being thus pressed, he 
replied "That the ships were merely a series of experiments, not founded on 
correct principles." And to the next question, he answered, that these were " the 
whole of the ships, to a greater or less degree, that were built by Sir William 

QUESTION 9,032 (by Mr. Hume). "Are you to be understood to mean that all 
the ships built by Sir William Symonds were built without regard to the scientific 
principles to which you refer r" 

ANSWER. " I do not say they were built without regard to scientific principles, 
but I say that Sir William Symonds was not sufficiently acquainted with the pro- 
gress which correct principles of naval architecture had made to make them 
available in the construction of his ships ; thus, for instance, one great fault was 
a want of knowledge of the correct principles on which the stability of ships 
depends. * * All his ships were more or; less uneasy, so as to render them 
virtually insufficient as men-of-war. They were expensive from their wear and 
tear. * * An uneasy ship deteriorates fast, becaiise the strains upon her are 
heavy. She becomes loose and leak, and tlj admission of water causes her to 
decay fast; therefore, she is frequeiitly'Xmder *e;pair," 

Other witnesses proved the astounding "numbers of ship-building abortions which 
had been begun, not completed, taken to pieces and the timber re- converted for 
ships of other sizes, or sold as " offal." 

But in steam-engines made for the navy, and the ships built for the engines in 
the dockyards, without their respective artists having any knowledge of what the 
other was doing, exceeds in absurdity, and even in costliness, the freaks of Sir 
William Symonds and the amateur Lords of the Admiralty. 

Mr. Scott Russell, a practical engineer, and member of the Institute of Civil 
Engineers, who had been extensively concerned in the construction of first class 
steam-ships and their engines those magnificent vessels which work like clock- 
work on the Atlantic Ocean explained how easy it was to obtain a certain result in 
the mercantile steam navy, .while in the war steam navy all was uncertainty and 
reckless cost. 

QUESTION 7,027 (by Mr. Cobden). " You have explained to the committee how 
it is that in private yards they obtained one uniform result in building steam-vessels 
where the builders are experienced ; how do you account for the failures which 
have taken place in the Admiralty steamers during the interval of time as you have 
stated to the committee the merchant steamers have been so uniformly successful?" 

ANSWER. " I think the cause is just the difference between people of experience 
building and people of inexperience. * * Sir William Symonds, for example, 

began to build a war steamer. Sir William Symonds had never built a war steamer 
before; the consequence was, that instead of taking the section midships, which we 
learned, by our dear experience, to be the only section that would answer, he took 

a section of a sailing-vessel which we had found, seven years before, would not 
answer ; just putting back the work seven years." 

In the next section, a list of the ships built under this blundering system, from 
1832 to the present time, with their tonnage and cost per ton, will be given. The 
list is too long for the present section, but a few specimens of the steamers may be 
cited here. The E-oyal yacht Victoria and Albert is one. The naval architect'had 
spoiled a good many ships in attempting to rn^ke a steam navy, and fooled away a 
good number of millions sterling before he tried his hand at the Koyal yacht ; so 
that it might have been expected that he had gained experience. But no ; the 
Victoria and Albert cost in building, rigging, and fitting for sea, 69,911 ; but, on 
getting afloat, the obstinate ship held down her head, and would not move except 
at the risk of being driven by the engines to the bottom. The engines had to be 
taken out ; fittings pulled down to get them out ; and before they and the fittings 
were replaced, a further sum of 43,806 was expended. The engines were lighter 
than they should have been, being constructed for another ship. "This construction 
of engines for one class of ships, and placing them in another when they are found 
not to work in the class intended, degenerate occasionally to a farce. 

Three first-class steamers were built the Simoon, to carry engines of 780-horse 
power ; the Vulcan, to carry engines of 700-horse power; and the Megsera, to carry 
engines of 566-horse power. The Admiralty men changed their minds after the 
engines were in progress and partly paid for, thinking them too heavy. They 
resolved to transfer them to three ships of the line, already afloat. Preparations 
were made, at great expense, to render those ships of the line fit to receive them. 
But again the Admiralty men changed their minds, thought the three ships of the 
line would be spoiled, and so the large engines lie unemployed. Meanwhile two 
steamers were ordered to be built, and begun, called the Sea-horse and the Eurotas, 
the engines of which were to be 350-horse power. Mr. Napier, of Glasgow, who had 
made engines by contract for the Admiralty, refused to tender for engines of that 
sixe, " to be crammed into the small hold of the Seahorse and Eurotas ;" but other 
engineers tendered, and the engines were made. Not so the ships. The minds of 
the Admiralty Lords were changed, the Seahorse and Eurotas abandoned, and the 
engines left unemployed. The Lords looked around to discover if they could use them 
anywhere anyhow ; and seeing the Simoon without an engine (which was built 
for one of 780-horse power), ordered one of those of 350-horse power to be placed in 
that ship. 

Mr. Gordon, an engineer, the London agent of Mr. Napier, of Glasgow, says 
" The reckless waste of money in altered and defective plans in building ships and 
steam engines for the navy would long since have made any mercantile company 
bankrupt." He gives, as one of the reasons for the slow progress of science in the 
steam-factories of the dockyards, the fact of the practical men there being debarred, 
through formality in speaking, from suggesting improvements to the superior 
officers; while these, again, must make their reports through Somerset-house, 
whence the suggestion goes by message to the Admiralty, at Whitehall, where it 
lies on the table, to be considered by the Lords. They may or may not understand 
the nature of the practical suggestion ; but they answer, and send their answer to 
Somerset-house, from whence it is sent to the surveyor or captain superintendent 
of the dockyard, who conveys it to the master builder or engineer, or some one else, 
jjut the chances are that it has been lost by the way, or so absurdly transformed in 
its formal progress from one power to another, that it no longer applies to its 
purpose. On the other hand, Mr. Gordon states, many, if not most, of the practical 
improvements in the engine factories of private firms originate in suggestions or 
remarks made by intelligent workmen, foremen, and other subordinates to their 
superiors, who are always ready to be spoken to, and who understand the nature of 
the improvements suggested. 


Heferring again to the evidence of Mr. Creuze, the Surveyor to Lloyd's, which he 
gave before the Committee on the Navy Estimates, 28th June, 1848, the reader may 
be reminded that he pronounced the ships of war built during ten years preceding 

1844 as "failures," as a series of experiments not founded on correct principles ;" 
and that the principal naval architect employed on them was not " sufficiently 
acquainted with the progress which correct principles of naval architecture had 
made." The architect was Sir William Symonds ; but it is only fair to him to say 
that he acted under the controul and direction of the Lords and Secretaries of the 
Admiralty ; and that during that period those official personages had been several 
times changed, in the alternate flowing and ebbing of Whig and Tory politics. Nor 
was Sir W. Symonds the only builder who spent public money by millions annually 
in the dockyards up to 1844, at which time Mr. Creuze and others were officially 
employed to examine and report on his ships, nor in the three following years, in 
which he was still the builder of naval abortions. There were others ; but as the 
ships which they built, and which " failed," have not been specified, a statement of 
their cost must be omitted. 

The official returns from which the following list is selected contain more par- 
ticulars than are here quoted, but thev do not affect the questions of " cost to the 
country," or "failure in construction, and are therefore omitted. 

The column with the figures of " cost per ton when launched," does not in all cases 
express the actual cost, as some were launched with the hulls fitted for sea, while 
others were launched before being fitted for sea. 

Nor does this table show the expenses of alterations upon those ships in the 
desperate efforts to correct their mal-construction. We have no record of those 
expenses farther than the gross annual charge under the heads of wages and mate- 
rials. The accounts of repairs do not distinguish between alterations for faulty 
construction and for tear and wear, except in some cases. But even where they do 
so, they are not to be relied upon. The expenses of repairs, which should have been 
called alterations, have been deliberately misrepresented by the officers of the dock- 
yards, that the extent of the alterations might be withheld from the Government 
?see questions and answers from 9,067 to 9,100, quoted in next section). This grave 
fact attaches not alone to certain specified cases ; but the evidence which makes the 
astounding disclosure alleges that a secret understanding exists among the superior 
officers that they are not to divulge those practices of falsifying the accounts ! 


there are blanks in the s. d. columns, read, "prices not recorded" ) : 

of Ships. 


Number I 
of Guns. 



Cost per 




of duns. 




Cost per 









May, 1832 
July, 1832 
April, 1833 
July, 1833 
June, 1833 
July, 1833 
Sept., 1833 
April, 1833 
Nov., 1833 
Nov., 1833 
July, 1834 
May, 1834 
May, 1834 
June, 1834 
July, 1834 
Mar., 1834 
Feb., 1834 
Aug., 1835 
April, 1835 
July, 1835 
April, 1835 
June, 1835 
Sept., 1835 
Aug., 1836 
June, 1836 
Mar., 1836 
Oct.. 1836 




s. d. 
23 5 9 
19 13 4 
22 10 5 
16 19 5 
22 6 7 
24 19 2 
26 19 8 
23 10 6 
24 4 2 
45 19 2 
17 3 
20 2 
21 4 8 
24 7 1 
25 12 
21 16 
21 17 
23 18 2 
25 5 
21 3 8 
25 9 5 
21 6 
18 5 2 
19 2 
23 11 3 













April, 1836 
June, 1836 
Oct., 1836 
June, 1836 
Aug., 1836 
April, 1836 
Sept., 1837 
Feb., 1837 
Feb., 1837 
Dec., 1837 
Aug., 1837 
Aug., 1837 
Sept., 1837 
Au?., 1838 
Nov., 1838 
April, 1838 
June, 1838 
April, 1838 
May, 1838 
Aug., 1838 
July, 1838 
May, 1838 
April, 1838 
Mar., 1838 
May, 1838 
May, 1838 
May, 1839 


s. d. 
17 11 5 
21 15 10 
23 10 6 
21 14 3 
30 9 
30 18 4 
19 16 5 
21 4 4 
24 12 
23 5 5 
21 11 7 
21 2 10 
25 19 1 
14 11 10 
20 17 1 
19 11 2 
21 16 8 
21 10 10 
21 4 
19 10 1 
15 19 9 
16 1 5 
14 13 7 
25 5 3 
27 15 9 
30 3 7 
22 14 1 

Volcano (stmr.) 



Gulnare (stmr.) 

Dasher (stmr.).. 
Gorgon (stmr.). 


Royal Adelaide. 
Blazer (stmr.).. 
Tartarus (stmr.) 

Drake .... 






Acheron (stmr.) 
Hydra (stmr.).. 
Medusa (stmr.) 
Merlin (stmr.).. 

Hermes (stmr.). 


Harlequin .... 
Wolverine .. 

Mary. . . 


111 Name - 

| 5 When 
1 5 Launched. 


gjj Co?tper 

oj| Ton. 


3 "" 




of Guns. 



Cost per 










June, 1839 
May, 1839 
Oct., 1839 
May, 1839 
Sept., 1839 
July, 1839 
Mar., 1839 
Jan., 1839 
Sept., 1839 
Aug., 1839 
July, 1839 
July, 1840 
April, 1840 
April, 1840 
June, 1840 
June, 1840 
Dec., 1840 
Jan., 1840 
April, 184C 
Mar., 1840 
Sept., 1840 
Aug., 1841 
July, 1841 
Aug., 1841 
Aug., 1841 
Aug., 1841 
Mar., 1841 
Feb., 1841 
July, 1841 
April, 1841 
July, 1841 
Jan., 1841 
Feb., 1841 
Sept., 1842 
July, 1842 
Sept., 1842 
Oct., 1842 
Mar., 1842 
Mar., 1842 
Feb., 1842 
Sept., 1842 
Mar., 1842 
Sept., 1842 
Mar., 1842 
Jan.. 1842 

\ s. d. 
262227 10 
48321 8 1 
484 18 14 9 
35919 13 7 
800 16 16 9 
119519 4 9 
81716 10 11 
81717 11 2 
790 20 5 5 
967J19 18 1 
97020 3 
48417 12 4 
35919 9 6 
358125 5 6 
31917 16 11 
105718 7 8 
28321 11 11 
28420 15 11 
88917 1 6 
801116 9 6 
2584121 12 8 
162519 2 1 
91821 15 7 
5401 18 3 5 
359,21 6 11 
321 '20 8 
80l|l6 12 11 
105817 6 3 
105416 6 3 
105918 4 4 
105719 5 3 
105417 5 5 
3110|24 16 3 
2596:21 17 3 
258321 5 8 
2214J20 6 8 
484 17 17 4 
358!2l 10 
42J17 10 11 
750 000 
105721 9 5 
119019 11 9 
105417 10 8 
105518 8 8 

Virago (stmr.).. 







July, 1842 
July, 1843 
July, 1843 
April, 1843 
May, 1843 

April, 1843 
Sept., 1843 
May, 1844 
April, 1844 
Sept., 1844 
July, 1844 
July, 1844 
Oct., 1844 
July, 1844 
Oct., 1844 
Nov., 1844 
Jan., 1844 
July, 1845 
April, 1845 
Oct., 1845 
May, 1845 
April, 1845 
Aug., 1845 
Oct., 1845 
Oct., 1840 
July, 1845 
Dec., 1845 
May, 1845 
May, 1846 
Oct., 1846 
May, 1846 
Aug., 1846 
Feb., 1846 
June, 1846 
July, 1847 
April, 1847 
Mar., 1847 
Mar., 1847 
Oct., 1847 
Sept., 1847 
Sept., 1847 
Sept., 1847 
June, 1847 
Mar., 1847 



s. d. 
18 11 S 
17 7 7 
18 7 5 
15 4 7 
17 4 2 

23 6 1 
20 7 1 
22 2 8 
25 6 8 
21 4 10 
22 12 5 
19 11 
17 15 11 
21 3 
18 8 5 
18 19 6 
20 13 5 
23 1 1 
22 7 
25 19 1 
19 10 3 
31 2 
20 15 4 
21 6 5 
20 15 9 
22 7 
18 19 2 
19 3 7 
20 8 6 
20 16 6 
20 4 7 
15 16 8 
20 3 7 
22 16 7 
22 1 1 
25 12 3 
21 1 11 
17 14 
17 13 10 
20 8 
19 6 
21 8 18 
22 17 




Ratter (stmr.).. 
Rosamond (str.) 
Victoria and Al- 
bert (steamer) 
Vulture (stmr.) 

Cyclops (stmr.). 
Hecate (stmr.).. 
Hecla (steamer) 
Stromboli (str.) 








Gladiator (str.). 
Sampson (str.)., 
Scourge (stmr.). 



Driver (stmr.).. 
Lizard (stmr.). . 
Locust (stmr.).. 
Medina (stmr.). 
Collingwood ... 


Kingfisher .... 
Avenger (stmr.) 
Bulldog (stmr.) 
Centuar (stmr.) 
Dragon (stmr.). 
Fury (steamer). 
Inflexible (str.). 


Ardent (stmr.).. 
Devastation (st) 
Growler (stmr. 
Styx (steamer).. 
Vixen (steamer) 


Conflict (stmr.). 
Sphinx (stmr.) . 
Teazer (stmr.).. 



Cumberland ... 



Bee (steamer).. 
Cherokee (str.). 
Firebrand (str.) 
Spiteful (stmr.) 
Thunderbolt (s) 




The other ships of the navy, launched during the same period, are the following : 

















33 < 






Spitfire (steamer) 






Modeste . . . . . 



Dee (steamer) 

St. George 

Phoenix (steamer) 
Rhadamanthus (steamer) 
Salamander (steamer) .. 
Royal William 



Waterloo .... 



Lynx .. 

Eurydice .. 


X umber 












90 ( > 










jj.s i t \ 










Odin (<teamer) 



Porcupine (steamer) .... 




Dauntless (steamer) .... 









Terrible (steamer) 



Reynard (steamer) 









Amphion (steamer) .... 


The tonnage of the ships built and launched by Sir William Symonds, from 
his first year, 1832, xip to the end of 1847, seems to be 120,970, which, on an average 
of 22 per ton, represents a cost of 2,661,340. 

The tonnage of the ships built and launched, the productions of other builders, 
from 1832 to 1847, appear to be 66,943, which, at 25 per ton (they being generally 
larger ships), represents a cost of 1,673,575. 

The amount voted for ship-building, and the maintenance of the navy, were, in 
those years, the following : 

1832 . 

1833 . 

1834 . 

1835 . 

1836 . 

1837 . 







The wages and cost of victualling for all hands, sailors and marines, in those 
sixteen years, were probably about 26,000,000, estimating by the number of men 
employed in each year. Add to this the cost for ship-building, as already stated, 
namely, 4,334,915, and there is a sum of 30,334,915. Add to the cost of ship- 
building one-half for rigging, sails, and stores to complete for sea, or 2,167,547, 
and there is a cost, exclusive of machinery to steamers, repairs, and dock-yard 
buildings, of 32,502,462, about one-third only of the whole money voted. Guns 
and ammunition are paid for under the Ordnance estimates. 

It is true there are more ships than those launched in that period of sixteen 
years, and they must be kept in repair. It is true that the machinery of the steam- 
ers is not included, and it is highly expensive. It is true the dock-yard buildings 
and plant are not included, and they are highly expensive. But it is of the cost of 
that machinery, placed in ships without due regard to their scientific construction, 
the machinery itself improperly constructed in many cases, as will be shown from 
evidence ; it is of the dock-yard buildings and plant, extensive works being often 
begun without orders from the Admiralty ; and above all, it is of the repairs, but 
more strictly alterations, which the heaviest complaints must be made. It will be 
seen in the next section that the accounts of repairs have been deliberately " falsi- 
fied" (that is the word of an eminent witness), in the dock-yards, to hide the cost 
arising from original mal-construction of the ships. 

Lord Seymour, Chairman of the Committee (9088). " That misrepresentation had 
been made designedly?" 

A. B. Creuze, Esq., Engineer, Surveyor to Lloyd's. " Designedly ; it must have 
been designedly." 

It thus appears, that while sixty millions sterling out of the ninety-two millions 
voted for the navy in sixteen years have to be accounted for under the heads of 
Dockyard Works, Steam-engine Factories, Non-effective Services and Repairs, 
the public are reduced to the disagreeable necessity of doubting the accuracy of the 
accounts rendered of the expenditure of that appalling amount of taxation. 



The evidence referred to at the close of last section is the following : 

9060. Sir James Graham. "At the present moment the accounts being kept as 
against each ship, and Sir William Symonds being no longer surveyor, the exact 
prime cost of any one of his ships, as contrasted with the prime cost of other ships 
of the same class, would show the comparison as accurately as it would be possible 
to obtain it, would it not ?" 

A. F. B. Creuze, Esq., Szirveyor to Lloyd's. "It could not be satisfactorily got 
up. I will give an instance : there is a great deal of manual labour, such as con- 
victs could give ; it would be exceedingly easy to employ more labour of that sort 
upon one ship than upon another, obviating the necessity of the shipwrights doing a 
great deal of that labour ; or, it icould be very easy to employ convicts in one case, and 
free labourers in another. 

" 9061. Then the accounts kept in the Queen's yards, as respects the prime cost 
of ships, appear to you to be worthless ? 

" Not worthless. They are very valuable checks ; but as to their being taken as 
positive facts, so that deducting the less sum from the greater, to say that is the 
difference between the cost of two ships, I think they are so far worthless. 

" 9.062. Accounts professing to represent facts, and not really representing them, 
do appear to you of value ? 

" Yes, as operating as a check ; as showing the dockyards that the governing 
powers wish to exert a control over the expenses. The very anxiety in the sub- 
ordinates to make those accounts appear small will lead to economy. 

" 9063. Still, in your opinion, the statement of facts would be delusive, and not 
conclusive r 

" It would be delusive, and yet the being forced to keep accounts would be very 

" 9064. Though leading to erroneous conclusions ? 

"Though leading to erroneous conclusions, I know that, in private yards, ship- 
builders keep accounts of all the ships they build, but the results are only, after all, 
an approximation. 

" 9065. What was the first frigate built by Sir William Symonds ? 

"The Vernon. 

" 9066. You say that he had, by induction, to arrive at knowledge : the Vernon 
being his first ship, was his first experiment, when he had the least knowledge ? 


" 9067. Therefore, the Vernon, probably, would be the greatest failure? 

" Not necessarily, because he might not be competent to drawing correct instruc- 
tions ; it requires a certain degree of previous professional or general scientific 
education to draw correct instructions." 

It is here to be remarked, that Sir James Graham, was First Lord of the Admi- 
ralty in 1832, and appointed Sir William Syrnonds to the high office of surveyor and 
ship-builder-in-chief. It was, therefore, natural to cross-examine this witness, 
when he had accused Sir William Symonds of building mal- constructed ships, to 
show that those ships had not cost more in prime cost and repairs than others. 
Hence, the witness was drawn into the necessity of showing that convict labour 
may be employed upon some ships, and not upon others ; and as he next showed 
under the pressure of cross-examination (which was urged for a very different pur- 
pose), that the accounts of repairs and other dockyard works were deliberately 
falsified, or intermingled to conceal the cost of repairing those ships. The questions 
and answers thus continue, Sir James Graham being still the interrogator, 

" 9068. When he built the Vernon, he had no means of drawing any induction 
at all ; it was his first frigate ? 

" It was his first frigate, and he professed, himself, -when he commenced, that 
all the ships should be built alike ; that the line-of-battle ships and the cutters 
should be upon the same lines. 

" 9069. You say his vessels pitch heavily ; if Sir Francis Collier has said, that 


the Vcrnon was one of the easiest ships in which he ever sailed, would that have 
any effect upon your judgment ? None. 

" 9070. You have said that his ships are inefficient as men-of-war ; if the 
opinions of admirals and captains should be that the Queen is the finest first-rate 
in her Majesty's service ; that the Vanguard is the most weatherly line-of-battle 
ship ; that all the frigates, generally, are superior to any frigates of the same class, 
that would not shake your opinion, probably, of their being inefficient men-of-war? 

" Decidedly not, there was no correct standard to compare them icith. I dare say 
every captain reported faithfully according to his own belief; but every captain 
reports favourably of his own ship. There were no ships that were as good as ships 
can be (according to present knowledge) in existence. Perhaps the Canopus was 
the best ship to have compared a line-of-battle ship with. 

"9071. You say that the ships are expensive from the wear and tear ; you say 
that the accounts kept as to the cost of construction, are not conclusive, but lead 
to erroneous calculation ; does the same observation apply to the accounts kept 
with respect to the wear and tear against ships ? Yes. 

" 9072. Therefore your opinions about the relative cost of the wear and tear would 
not be shaken by accounts showing that the wear and tear is not greater in Sir William 
Si/monds's shi2>s than in others ? 

" No ; I am certain that the accounts that were kept of the wear and tear of the 
Vernon, at Sheerness, were incorrectly stated. I am quite certain that the accounts 
kept of the wear and tear of the rigging of the Pique, at Portsmouth, were incor- 
rectly stated. 

" 9073. Designedly so r 

" Designedly so. 

" 9074. By whom ? 

" I would rather take the risk of being supposed to have made a remark I cannot 
substantiate, than mention names. I believe I have a letter in my possession, at 
this very moment, stating the fact of the falsification of the accounts at Sheerness ; 
and I am cognisant of the fact of a threat that was held out to an officer of Portsmouth 
Dockyard, if he brought forward the case of the rigging of the Pique. 

" 9075. You are not sure that you have the letter, and you were not a witness to 
the threat? 

" I am not sure that I have the letter ; but I know the name of the person who 
wrote the letter, who was the officer employed in the repair of the Vernon. 

" 9076. Who is that person ? 

" I object to give his name. 

" 9077. Upon what ground do you object ? 

" Because he is still in the service, and it might be detrimental to him. 

" 9078. Why detrimental to him ? 

" Because it is always unpleasant to be known to have told the secrets of the service ; 
in fact, when ice were in the service we never spoke of such things. 

[ " The witness was directed to withdraw. 

" The witness was recalled and again examined.] 

" 9086. When you spoke of the falsification of the accounts, to what did you refer ? 

" When I say accounts, I do not mean money accounts ; but it is a falsification of 
the accounts of the circumstances. 

" 9087. You mean a misrepresentation as to the repair of the rigging ? 

" I mean a misrepresentation as to the repair of the rigging. 

" 9088, And you said that that misrepresentation had been made designedly? 

" Designedly ; it must have been made designedly. 

" 9089. And yet it was made by an officer of very high personal character ? 

" It was made by an officer of very high personal character. 

" 9090. You conveyed the impression to my mind that it was not made except 
under the influence of some high authority ; was that the impression which' you 
meant to convey to the committee ? 

" This officer of high character, I expect, was the originator of the wish. It icas 
well known at the time that the Admiralty of the day teas exceedingly favourable to Sir 
William Symonds and to his ships, and, consequently, every officer in the service would 
be very desirous to make every thing appear to chime in with the views of the Admi- 

" 9091. You think it was done by this officer from a desire to do what he thought 
would be agreeable to the Admiralty of the day ? Exactly. 

" 9092. Can you state the date of that repairof the rigging of the Pique? 

" I cannot. The time when she had a new rigging could be easily ascertained. 

" 9093. You say that it was under Sir Frederick Maitland's superintendence of 
the yard ? Yes. 

" 9094. When there was a general rigging of the Pique? 

" I believe a general rigging of the Pique. 

" 9095. When was the repair of the Vernon ? 

" I think it was the first repair she underwent at Sheerness. I beg it may be 
clearly understood, that I had not the slightest intention, when I entered this room, 
of making any charges whatever ; I was forced into it by the cross-examination." 

The nature of that examination and cross-examination was not likely to induce others 
to make such disclosures of dockyard secrets. Mr. Corry, formerly a Lord of the 
Admiralty, and subsequently Secretary to the Admiralty, next proceeded to cross- 
examine this witness, apparently with a view to elicit that he was a disappointed 
servant of the dockyards, and, therefore, an unfair witness. 

" 9096. (Mr. Corry.) Was not Mr. Read, who was associated with you and Mr. 
Chatfield in preparing a report upon naval architecture, and likewise in proposing 
designs for an 80-gun ship, a 36-gun frigate, and a 12-gun brig, promoted while those 
designs were under preparation ? Yes. 

" 9097. I believe you retired from the service of the Admiralty very shortly after- 
wards ? I retired from the service in 1844. 

1 9098. Mr. Read was the senior officer employed on that occasion, was not he ? 

' He was. 

' 9099. Have you any reason to know that at that time the Admiralty entertained 
the intention of promoting Mr. Chatfield on an early opportunity ? NO. 

' 9100. Mr. Chatfield has been since promoted to the rank of assistant master 
shipwright, has not he? He has, very lately, indeed, been promoted." 

Instead of endeavouring to elicit from this and other witnesses facts of irregularity, 
misrepresentation, or falsification, the members of the committee who had been in 
the Government, or were in it, or were politically connected with those who had 
been in, or were in, seem to have had but one rule of conduct throughout the in- 
quiry, namely, to deter the witnesses, by imputations conveyed in cross-examination, 
from making any charge against the dockyard authorities. In this case, however, 
they were foiled. It was the cross-examination by Sir James Graham that elicited 
the statement relative to the repairs of certain mal- constructed ships. And Mr. 
Corry, in his attempt to make it appear that, if the witness had been promoted in 
the dockyards, he would not have divulged the secrets of the service, only exposed 
what was his opinion of servants trained up under a bad system. Mr. Creuze left 
his subordinate situation in the Admiralty to be promoted to the most responsible 
and respectable public service, in respect of ship surveying, in the kindom ; he left 
his subordinate situation there to survey, classify, and hold under his scientific 
observance for the purposes of insurance, the greatest navy in the world, the mer- 
cantile marine of Great Britain. He must have left the dockyards with a high 
reputation, else he would not have been appointed to that high office. 


It has .been alleged, as an argument against the proposition of not spending 
more revenue on the military and naval armaments in future, than was found 
.sufficient in 1835, that "the economy of that period was dishonest" that an 
apparent " economy was kept up for delusive purposes " that " the stores were 
exhausted," and "had to be replenished by an increased expenditure in subsequent 

A careful examination of the quantities of materials in the dockyard stores, as 
furnished each year from 1833 to 1848 inclusive, leads to a different conclusion. 
There are fifty-two kinds of rough timber specified, and in each of the years of 
low expenditure there were larger quantities of timber in store than in other years, 
elm alone excepted, an article comparatively little used in ship -building. A few 
of the leading materials used in the dockyards are here selected, as proofs : 


YEAR FROM 1833 TO 1848. 


Oak, rough 



sided or 


Thick Stufl 


































































































































The deals for decking and such purposes were one-third more in 1834, '35, '36, 
and '37 than in any other four years of the period. 

The hemp in store was 7,801 tons in 1835, and 7,421 in 1836, since which the 
quantity has decreased and was, in 1848, only 5,067 tons. 

The pitch in store ranged from 2000 to 3000 tons from 1833 to 1839, and was 
reduced in 1848 to 1272 tons. Tallow and oil were stored in the same proportions. 

The "bolts" of canvas were 36,041 in 1833, 24,911 in 1835, 22,906 in 1836, vary- 
ing to 17,427 in 1839, and were 33,589 in 1848. 

Of yarn there were 3,913 "hawls" in 1835, 2,706 in 1836, 2,843 in 1847, and 
3,554 m 1848. 

Of cables there were 2,757 tons in 1835, 2,611 in 1836, 1,061 in 1847, and 1,0-58 
in 1848 ; while in the years 1841 and 1842 there were only 863, and 816 tons re- 

The quantities of some other articles in store are seen in the following table : 





Tons of 

Tons of 


1st Rates 

Lnn-f r Masts, 
1st and 2nd Rates. 


Main. Mizen 


























































































































































59,301 260 







The lower masts, classified as third, fourth, fifth, and sixth rates, were in similar 
quantities to the first and second rates in the table, the six different rates of top 
masts, lower yards, and topsail yards were nearly in the same proportion as the 
masts ; where they differed, the variation was in favour of the years of economy. 

The bowsprits of the second, third, fourth, fifth, and sixth rates were in the same 
proportion as those of the first rates in the table. 

Ships' launches, first, second, third, fourth, fifth, and sixth rates were similar in 
proportion to the boats and barges in the table. So also were pinnaces, yawls, 
cutters, jolly-boats, dinges, and gigs. 

Blocks, rigging, and sails were in similar proportion to the other stores specified. 

Bolt staves, and all the articles of sheathing, were in similar proportion to the 
copper sheathing specified iu the table. 

Tar was in the same proportion as pitch already noticed. 

Coals for smitheries yard, steam-engines, steam-vessels, and coked, were less in 
quantity in 1839, 1842, and 1845, than in 1835. 

Thus the proof is complete, that the stores were not " dishonestly" reduced in the 
dockyards in 1835. 

The returns which afford this proof also show the greater increase of expenditure, 
in stores of all kinds, in the latter years of the period, than in 1835. If it be 
contended that fewer ships were built than were necessary in 1835, the reply is, 
look at the waste look at the alterations rendered necessary by the mal-constructioii 
of the ships built even in the most economical years. And, again, look at the 
unnecessary cost of ship-building in timber common to every year ; and to the 
unavoidable excess in the cost of iron in 1835 over the prices of 1848. At present 
we turn to the timber. 

The Financial Reform Association gave, in their Tract No. 8, a description, of the 
Royal forests, which are said to be maintained as forests to produce timber for the 
navy ; though, in fact, they are kept up to breed and feed deer for a few place- 
holders ; to provide the places for the holders, and, in not a few cases, to breed the 
holders for the places. The Association regret, while exposing the losses to the 
public imposed by those forests, and by other property called Crown lands, to be 
compelled to refer to the civil list voted by Parliament for the maintenance of the 
Sovereign. But having shown in their Tract No. 1 how extravagant was the 
payment of certain offices in the Royal establishment not requisite, by any estimate 
of common sense, to add to the dignity of the Throne ; and how absurd were other 
offices whose very existence in a civilized age is a reproach ; it has been contended 
and urged that the Sovereign (in the person of George III.) had surrendered the 
Crown lands and forests to the service of the nation, for which the vote of the civil 
list in return was only a moderate compensation. The value of the Royal forests is 
estimated on two principles. 

The first principle is involved in such propositions as the following : Britain is 
powerful among nations ; Britain is powerful because she has a great navy ; Britain 
cannot maintain a great navy without timber to build and repair her men of war ; 
Britain obtains timber from her Royal forests. Therefore the Royal forests must be 
maintained to sustain the power of Britain among nations. 

The second principle is contained in this fiction that over the cost of maintaining 
the Royal forests there is a surplus of income ; therefore they should be maintained. 
But how stands the fact r There is no such revenue derived from the Crown lands 
and Royal forests as is equivalent to the civil list. If the complicated accounts were 
clearly rendered, it is probable the public would find the Crown lands and forests to 
be a serious annual loss. 

The timber of which the navy is built is not obtained from the Royal forests, 
except in fractional quantities ; and those fractional quantities are not obtained from 
the forests direct. That department of Government called the Commission of 
"Woods and Forests sells the timber to the merchants ; the merchants sell it to the 
contractor, who has the monopoly of supplying the dockyards ; and that contractor 
sells the forest property of the public to the Admiralty for the public service, at an 
average of 16 10s. per load (squared contents), while other merchants offer to supply 
the dockyards at 13 15s. (squared contents), which supply the Admiralty refuses. 
Mr. Nash, of the firm of Nash and Gurney, timber merchants, stated to the Com- 
mittee of the House of Commons, which took evidence on the navy estimates in 
1848, that, " The trade generally, in fact I may say to a man, believe that no person 
in the trade will receive a contract but Messrs. Morris." 


Messrs. Nash, and Gurney offered to supply timber in February, 1843, to the 
dockyards at Woolwich, Sheerness, and Portsmouth, at prices considerably less, as 
was subsequently ascertained, than the tender of Messrs. Morris, which was ac- 
cepted. The tender accepted is kept secret from the other competitors. They 
only obtain a knowledge of it by getting a member of Parliament to move for a 
return after its term has expired, the Government opposing a return if moved 
for in Parliament during the time the contract is in operation. Mr. Nash was 
asked by Mr. Ellice if it would not be a " great precaution on the occasion of the 
tenders being opened, if all the merchants tendering were present to see them 
opened, and hear the decision ?" and replied that " It would be so. It might, per- 
haps, be possible to make that order ; but it would be very much like turning the tide 
to get such a thing done at Somerset House." 

The following is a copy of the bond which was offered by Messrs. Nash and 
Gurney, on the occasion of their tender being refused in 1843, in favour of one at a 
higher price : 

"We, the undersigned, agree to become bound with John Nash and Henry 
Gurney in the sum of 25,000, for the whole or a due proportion of that sum, for a 
part only of a contract for the supply of British oak timber, oak thick-stuff plank, 
and tree-nails to her Majesty's dockyards, tendered for by them this day. We are, 
Sir, your obedient servants, Joseph Fletcher, Union Dock, Limehouse (reference, 
Sir Charles Price, Bart.), W. B. Gurney (reference, Gosling and Sharpe.") 

Mr. Morris, who obtained the contract at a higher price than the tender which 
was accompanied by that letter of surety, did not furnish the quantity of timber 
required within the time specified. Messrs. Nash and Gurney had a large stock at 
Chepstow and elsewhere, which they provided in anticipation of the contract not 
obtained, and offered to supply the dockyards with the quantity still required (and 
which Mr. Morris could not supply), at 10 per cent, under the contract price of 
Mr. Morris ; but the Admiralty, though complaining of the want of timber, would 
not accept the offer. 

Mr. Nash says, the practice is for the Admiralty to advertise for tenders to be 
sent in, for a quantity of timber much more than they require, or which any mer- 
chant can supply. They thus deter competition, give the contract to the party 
who has had it for thirty years, and accept from him the real quantity required, 
which is much less than that advertised for. 

Q. " What was your tender for any one of the yards in 1846 ?" 

A. " Taking the most difficult yard, Pembroke, we tendered for thick-stuff at 
14 a-load. Mr. Morris got the contract at 16 10s. For Sheerness yard we ten- 
dered at 13 10s. (Woolwich and Chatham the same). Our average would have 
been 13 15s. Mr. Morris received for them all 16 10s." 

Q. " Had the price of timber advanced in that year ?" 

A. "No; it was lower." 

Q. " Was Mr. Morris's contract higher ?" 

A. "Yes." 

Q. " Timber had fallen and Mr. Morris received a higher price ?" 

A. "Yes." 

Q. " How do you account for that rise in the contract price ?" 

A. "It was perfectly certain in the trade that no one else would have the con- 
tract but Mr. Morris, and nobody would tender. I believe there was not any one 
else tendered but ourselves." 

As respects the supply of timber from the Royal forests, Mr. Nash affords the 
following information : 

Sir James Graham. " Do you know anything of the supply of timber from the 
Queen's forests ?" 

A. "Yes." 

Q. "There is no supply now direct from the forests to the Queen's yards, is 

A. " None ; it is all sold by auction." 

Q, "Do you think that an advantageous arrangement for the public, or other- 

A. " Quite otherwise." 

Q. " Why do you think it a disadvantage to the public ? " 

A. " Because good timber might as well go direct to the yard as be sold to me, 
and I have to sell it to the contractor. I have to get a profit out of it, and the con- 


tractor has to get a profit out of it, and you have to pay a great deal for your own 
timber again.' 1 

The subject of supplying the dockyards with timber was illustrated, also, to the 
committee, by Mr. Robertson, of Pembroke, formerly a clerk in the dockyard there, 
subsequently an agent to Mr. Morris, the contractor. After serving the contractor 
faithfully, for a number of years, his services were dispensed with (to the regret of 
Mr. Morris, as his letters produced before the committee proved), because the offi- 
cers of the dockyard opposed all manner of obstacles to the reception of the timber 
which came through the agency of Mr. Robertson. They caused it to lie in the 
sun many months, by which it was rent, declining to measure and receive it. They 
rejected large quantities of a quality never rejected before ; and Mr. Robertson says 
(which, by the letters of the contractor, seem true), they gave the contractor reason 
to believe that the losses he thus sustained might be avoided if he did not longer con- 
tinue the agency of Mr. Robertson. Their hostility to this gentleman appears to have 
arisen partly from his opposition to the dockyard politics at the Pembroke elections ; 
for it seems the officers employ so many people, have so many contracts for build- 
ing, excavating, levelling, &c., to offer; have so many nice little bargains of "offal" 
timber to give (the produce of infant men-of-war begun, altered, stopped, begun 
again, changed in form, and ultimately taken to pieces) ; have, in short, so many 
favours to confer, and so many fears to work upon, that they can return their candi- 
date at will. 

Mr. Robertson, thus released from connexion with the dockyard, comes forward 
and discloses its practises, which disclosures are not the least curious of the many 
curiosities in the great naval blue book of 1848. He is an opposition witness, and 
may speak with an animus. But to reject the information offered by such witnesses, 
is to decide that the public shall remain in utter ignorance of the dockyard system. 
No person employed in any of the yards dares to divulge the practises carried on 
within the walls while employed there. 




After perusing the curious disclosures in last section, the tax-paying student of navy 
statistics must desire to know what sums are set down for " repairs" of ships. The 
history of the Vernon, gathered from official documents, seems to be the following : 

The Vernon was the earliest offspring in the official career of Sir William Symonds. 
Her keel was laid at Woolwich, in October, 1831, and she was launched on the 1st of 
May, 1832. Her tonnage was 2,082 : her cost, " fitted for sea," 48,487. In one winter 
and spring, six months only, the Vernon came into complete existence. Other ships, 
such as the Trafalgar, at Woolwich, begun in 1829, being without their own constructors 
to protect and foster them, were neglected, and all the favours of the new builder and the 
new Admiralty lavished on their own. The Trafalgar was not completed until 1841. A 
number of other ships were similarly delayed. Thus many thousands of pounds of the 
taxes of 1828, 1829, and 1830, were expended, and lay a dead loss upon the timber stocks 
twelve years. Yet such a disposal of the taxes seems to have been more favourable for 
the nation than that disposal of 48,487 which brought the Vernon into existence. 

It will be seen by the evidence quoted at length in Section III., that the accounts of 
her repairs were designedly misrepresented, to conceal her infirmities and costliness ; 
yet, even according to those accounts, she appears to have had, at a very early age, an 
extraordinary power of consuming taxes. From May, 1832, to some time in 1833, she 
lay a helpless thing upon the breast of ocean, or in her watery cradle at Sheerness, not 
yet a tax-eater ; but in the next twelve months, her consumption became enormous for a 
ship under two years of age. Her "repairs" cost 3,081 ; and, in the next twelve 
months still lying at Sheerness, still unfit to leave the nursery hospital this young 
" wooden wall" of Old England swallowed up 2,111 more for "repairs." 

In 1835 she was either moderate in her tax -eating appetites, or the "falsification of 
accounts" made her appear to be so : the cost for repairs was only 273. 

In 1836 it was less, only 103. 

In 1837, the fifth year of her age, she made up for the moderation of the two previous 
years. Her "repairs" were set down at 9,036; and in the next year she consumed 
3,423 more. 

In 1839 she moderated to 455, rising to 707 in 1840, but decreasing to 141 in 1841. 
In 1842 nothing is told of her ; while, in 1843, she is put upon the homoeopathic allowance 


of 77. She does not appear, however, to have thriven on such short allowances, for next 
year, 18-44, she obtained 2,372, and in 1845, 1,181; in 1846 only 64 ; but in 1847, 
though there is the entry, " Not yet received, being at sea," there is the ominous inti- 
mation of her return to her native country, and her tax-eating, in the words " Requires 
a very large repair." 

There are statements of particulars of the cost of other ships given with those of 
the Vernon, to show, by comparison, that other builders have given the country costly 
ships as well as Sir William Symonds. To this dispute about the merits of men the 
public are indebted for learning something of the merits of ships and their cost, otherwise 
they might not have known. 

The Caledonia is a first-rate, carrying 120 guns, and measuring 2,712 tons. She was 
launched in 1808, has been twenty-one years in commission, and nineteen years lying 

The first cost of the Caledonia was. 81,507 

Her repairs cost from 1808 to 1815 10,448 

From 1815 to 1831 92,1-51 

From 1831 to 1834 3,575 

From 1834 to 1839 , 9,500 

From 1839 to 1844 4,715 

From 1844 to 1847 3,959 


Total for cost and repairs 204,855 

The St. Vincent, a ship now in commission, built in 1S15, 

Cost 87,444 

And for repairs since then 63,088 

" Requiring a large repair when paid off," in the words of the Admiralty return. 

The Impregnable is an unfortunate instance of a misapplied name. ' She was built in 
1810, at 

A Cost of 60,267 

Fitted for sea in 1812, at a cost of 4,739 

And has since been troubled with " repairs " to the cost of . . 95,426 

Cost and repairs of the Impregnable, now a harbour ship . . 160,432 

But the story of the Tremendous is a more interesting one. The hair-breadth escapes 
of this ship, in the perilous service of lying in harbour at Sheerness and Chatham, 
boarded every year by her "enemy," the surveyor, ordering repairs for her, and 
ultimately dooming her to be taken to pieces and sold for old timber, is romantic. Like 
the Impregnable, her name was a misapplication of a strong word. The Tremendous 
was, among ships, a friendless orphan. Nobody seemed to have any friendship for her. 
They ran up bills of repairs against her to take away her character, and still ordered 
more, until the event came which they seem to have had in view. Her name and fame 
became such a reproach ; extravagances of other ships in their " repairs " being laid to 
lier charge, that the Lords of the Admiralty at last signed her death-warrant, and she 
was taken to Deptford to be destroyed. The work of destruction began, but, like the 
heroine of a melodrama, doomed to suffer for another's crime, her deliverers appeared at 
Deptford just in time to save her, and she was saved ; she has changed her name, and is 
now a respectable frigate, and may be heard of any day by inquiring for the Grampus. 

The following "Extracts, from the Annual Surveys," give the leading facts in official 
language : 

" SHEERNESS, 1835. Tremendous requires a middling repair." 

" SHEERNESS, 1837. Tremendous requires a middling repair, and will cost 31,987." 

"CHATHAM, 1843. Tremendous requires a middling repair, and will cost 31,987 ; 
after such repair she may last six years." 

[These two sums are not explained.] 

" June 28th, 1843. I would recommend that the Tremendous, as she will require 
more than 32,000 to make her efficient for service, be selected to replace the Duke as a 
lazarette at Standgate Creek, being found unfit for further service. 

(Signed) W. SYMONDS. 

" ADMiRALTy ORDER, loth July, 1843. Tremendous not to be fitted, as another ship 
in lieu of the Duke is not required." 

"December 19th, 1843. Proposed, with other ships, to be sold 01 taken to pieces, as 
more economical than to repair.' 

(Signed) W. SYMONDS. 

" ADMIRALTY ORDER, 29th February, 1844. The Tremendous, at Sheerness, to be 
prepared for being sent to Deptford, to be broken up." 

Next follows a report, dated May 2, by Captain Hill, stating how his attention was 


drawn to the ship after the breakage had begun ; that she was in a sound condition 
" not having been at sea, or in commission, since she had a large repair." 

Next comes an " Admiralty order," dated May 4, 1844, stopping the work of up- 
breaking. And this is followed by an order to appoint surveyors to examine her, " Taking 
care," says the order, "not to recommend any who have been engaged in any of the 
former or present surveys of this ship.'' From this it would appear that the Admiralty 

into a frigate of reduced form ; number of days in hand ; cost in labour and materials, 
in comparison with cost of building a new ship." In hand from 21st May, 1844, to 10th 
January, 1846. 

Cost of Materials 8,028 

Workmanship 6,006 

Total 14,034 

Comparative cost of building a new frigate of equal class and armament : 

Materials 33,354 

Workmanship 11,813 

Total 45,167 


Difference 31,133 

This difference is a key to many of the most remarkable phenomena in ship-building, 
repairing, altering, and fitting up, now in progress in the dock-yards. The ship was 
supposed to be worthless, except as for old materials. She was discovered to be worth 
converting into a fifty-gun frigate. The diiference between the cost of her conversion 
and the cost of a new frigate is credited to the country as a saving. Accordingly, steps 
are taken to enridh the country by a succession of such savings, of which a few speci- 
mens are subjoined. 

The Prince Regent was a three-decker. A master shipwright and an admiral super- 
intendent thought she would make a good two-decker, carrying 90 or 100 guns, and 
would only cost 25,000 to be cut down to that class. After a correspondence with the 
Admiralty, in which it came out that the razeeing of the Windsor Castle on some former 
occasion had cost 42,580, and of the Ocean 45,432, the estimated cost for the Prince 
Regent was reduced to 24,500. On the 16th of March, 1844, the Admiralty ordered 
the ship to be cut down. The surveyor of the navy suggested, that in cutting down 
ships they cut away the soundest parts, and left the unsoundest, which were in the bot- 
tom. The surveyor, Sir William Symonds, was not so potent as he once was. He was 
now a builder of experience, but he was fast growing out of favour. The prospect of 
having an excellent two-decker for 24,500, seems to have charmed the Admiralty, and 
they seem, by the returns which they ordered, to have contemplated a number of other 
cheap two-deckers, to be made out of the Hibernia, Queen Charlotte, St. Vincent, Bri- 
tannia, Howe, Princess Charlotte, Impregnable, Camperdown, Nelson, Iloyal George, 
and Iloyal Adelaide (the three last being ships that had never been at sea !) But Sir 
William Symonds reminds the Admiralty that such a reduction would be "equal to 
twelve decks mounting 240 guns," and would " reduce the effective power of the navy." 
This seems to have let in a new light upon the Admiralty ; they paused, and the Prince 
Regent only was reduced. The estimate for cutting her down to a ninety-gun ship had 
been 24,500, but the actual cost being a trifle more, namely, 29,315 more than the 
estimate, the service done to the country, even by Sir William Symonds, in preventing, 
for a time, the reduction of twelve decks instead of one, will appear to be considerable. 
Here is an official " Return of the actual Cost of the Prince Regent, repairs, alterations, 
&c., sailing from Portsmouth 24th March, 1848 " : 

Cost of cutting down and repairing her hull 37,673 

Mast and yards 2,954 

Rigging and stores 13,188 

Total 53,815 

The last thing heard of the Prince Regent was her " behaviour " in a stormy passage 
to Lisbon, at the beginning of January, 1849, in the squadron of Sir Charles Napier, 
which " behaviour " is reported to have been so good, iu comparison with the bad beha- 
viour of certain three-deckers, and of herself when she belonged to that class, that a case 
seems to be made out for the reduction of the rest. The arithmetic of the Admiralty 
will demonstrate what the country gains by cutting down three-deckers, which dip their 
port-holes into the sea in the gentlest of breezes, some of which they dare not send to 
sea at all, as a breeze would lay them on their beam-ends, or send them to the bottom ; 


or, if ballasted sufficiently to be steady, the quantity of ballast required would bring the 
water-mark above the lower ports. One of those three-deckers, which has not been, and 
cannot be, sent to sea, is the Nelson, built and named in hononr of the most famous of 
the working admirals, out lying in dock, a monument of satire upon the political jobbers 
who take upon themselves the management of the navy. 

But the cutting down of larger vessels to a smaller size is carried to a greater extent 
among ships of the inferior class. There is a return, dated 1st May, 1848, showing the 
saving, and, consequently, the accession of wealth, lo the country by cutting down nine 
42-gun frigates to corvettes. It is shown that, to have built corvettes, the cost would 
have been 27,000 each, whereas the nine have only cost as follows : 

Curagoa 3,790 

Aigle (expense returned as unknown ; not in office ") 

Magicienne 6,610 

Amazon 8,104 

Daedalus 5,464 

Brilliant 8,321 

Havannah 9,707 

Trincomalee 11,721 

Amphitrite 15,238 

Making a total of 68,955 

Nine at 27,000 each would have been 243,000 

Deduct 68,955 

And there is an accession of wealth to the country, 

according to the Admiralty, amounting to 174,045 

There have been many more ships cut down than those referred to in this section ; but 
the specimens here given are deemed sufficient to illustrate the Admiralty system. 
That system seems to be founded on the supposition that nobody is likely to have 

Eenetration enough to see, or power of reasoning to comprehend, that the cost of build- 
ig the large ships should be the proposition in the question of profit and loss on cutting 
them down. As thus : 

Cost of building a three-decker 82,000 

Cost of reducing that three-decker to a two-decker 53,815 

Total cost 135,815 

Cost of building a two-decker 60,000 

Loss by the Admiralty system of getting a two-decker 75,815 

But the " cutting down" is a trifling matter, compared with the " adding to the length" 
of ships, to make them into steamers. 

This leads to an examination of the steam navy, a more serious financial subject now 
than the sailing navy. Thirty-four sailing frigate's, which cost 45,000 each, or upwards, 
were found to be useless from mal-construction. One of them was lengthened, and made 
into a steamer, at a cost of 59,489, and the rest are to be similarly dealt with. And this 
is to be done because the steam- frigates, built of iron, are now alleged to be unfit for ships 
of war. Thirty of those first-class iron steamers were built by order of the Admiralty, 
in opposition to the opinion of the practical servants of the dockyards, without the iron 
being put to the proof as a material for war. One of them, built and named in honour of 
the town of Birkenhead, is, however, talked of as a ship fit to be placed under fire, to 
prove how many broadsides she will bear before going to the bottom. 

No less costly method of proving the applicability of iron to war ships has been sug- 
gested than a battery upon one of the most expensive naval steamers ! Proofs were not 
sought until thirty such frigates were built, and others ordered ; and now, still without 
the proof, thirty-three timber-built frigates are being transformed into steamers, to 
supersede those of iron, at an expense for transformation greater than their original cost 
in building. 


Harrrington Chambers, North John-street, Liverpool, February, 1849. 

LIVERPOOL: Published by the ASSOCIATION, Harrington Chambers, North John-street; by 
SMITH, ROGERSON, and Co., Lord-street; and Sold by all the Booksellers. LONDON: The 
Trade Supplied at the Office of the Standard of Freedom, 335, Strand, and by SIMPKIN, MARSHALL, 
and Co., Stationers'-hall Court ; GEORGE ViCKERS.Holywell-street, Strand; EFFINGHAM WILSON, 
Royal Exchange; H. BINKS, 85, Aldersgate-street ; CHARLES GILPIN, 5, Bishopsgate-street; 
JAMES GILBERT, Paternoster-row. Dublin, by GILPIN, Dame-street. MANCHESTER, ABEL 
HEYWOOD. Edinburgh, J. MENZIES, Pince's-street. 

Printed at the Office of the " STANDARD OF FREEDOM," 335, Strand, London. 



Nos. 11 and 12. 







[Through the obliging permission of Sir William Molcsworth, the Finan- 
cial Reform Association are enabled to present, in an entire form, to 
their subscribers and the public generally, the important facts contained 
in his speech on Colonial expenditure, delivered in the House of Com- 
mons on the 25th July, 1848. So complete and searching an exposure 
of Colonial Administration, and of the net profits accruing to this 
country from her extended Colonial empire, ought to be in the hands 
of every elector throughout the kingdom, that each may determine for 
himself how far it is either wise or just to keep up an enormous armed 
force and most extravagant civil establishments, for no other purpose, 
ostensibly, than to foster and protect a commerce which would be 
established as certainly, and probably more rapidly and safely, were 
the Colonies to be self-governed, as many of them are able and desir- 
ous to be.] 

SIR, In submitting to the consideration of the House the motion of 
which I have given notice, I must entreat the indulgence of the House ; 
for the nature and extent of the subject will compel me to trespass at 
some length upon its patience. My object is, in the first instance, to call 
the attention of the House to the amount of the colonial expenditure of 
the British empire ; and in so doing, I shall endeavour to establish the 
following positions : 1st. That the colonial expenditure can be diminished 
without detriment to the interests of the empire ; 2nd. That the system of 
colonial policy and government can be so amended, as to ensure more 
economical, and altogether better, government for the colonies. And 
lastly, that by these reforms the resources of the colonies would be 
developed, they would become more useful, and their inhabitants more 
attached to the British empire. 

In speaking of colonies, I do not intend to include under that term U 

territories which are governed by the East India Company, but shall 
confine my remarks to those foreign possessions of the Crown which are 
under the jurisdiction of the Colonial-office. Notwithstanding this 
limitation, the colonial empire of Great Britain contains between four and 
five millions of square miles an area equal to the whole of Europe and 
British India added together. Of this vast space about one million of 
square miles have been divided into forty different colonies, each with a 
separate government : four of them are in Europe, five in North America, 
fifteen in the West Indies, three in South America, five in Africa and its 
vicinity, three among the Asiatic islands, and five in Australia and New 
Zealand. The population of these colonies does not exceed 5,000,000 ; of 
this number about 2,500,000 are of the European race, of whom about 
500,000 are French, about 350,000 are lonians and Maltese, a few are 
Dutch or Spaniards, and the remaider, amounting to about 1,600,000, are 
of English, Irish, or Scotch descent. Of the 2,500,000 inhabitants of 
the colonies who are not of European race, about 1,400,000 are Cingalese, 
and other inhabitants of Ceylon, and 1,100,000 are of African origin. In 
1844 (the last complete return) the declared value of British produce and 
manufactures exported to the colonies, amounted to about 9,000,000 
sterling. The whole colonial expenditure of the British empire is about 
8,000,000 sterling a-year ; one-half of which is defrayed by the colonies, 
and one-half by Great Britain. That portion of the colonial expenditure 
which is defrayed by Great Britain, consists of military, naval, civil, and 
extraordinary expenditure. 

1st. The net military expenditure by Great Britain, on account of the 
colonies (including ordnance and commissariat expenditure) was returned 
to Parliament, for the year 1832, at 1,761,505; for the year 1835-36, tit 
2,030,059 ; and for the year 1843-44 (the last return) at 2,556,919, an 
increase between 1832 and 1843 of 795,414. The present military 
expenditure is probably about the same as it was in 1843-44; for the 
military force in the colonies amounts at present to about 42,000 men 
(exclusive of artillery and engineers), or to about three-eighths of the 
whole military force of the British empire (exclusive of the army in 
India). For this amount of force we shall have to vote this year, first, in 
the army estimates for the pay, clothing, &c., of 42,000 men, and for 
the foreign staff, about 1,500,000 ; secondly, in the ordnance estimates 
for the pay of the artillery and engineers (which I will suppose to be the 
same as in 1843-44), for ordnance establishments, barracks, fortifications, 
and stores in the colonies, about 500,000 ; and thirdly, in the commis- 
sariat estimates for commissariat services, provisions, forage, fuel, light, 
&c., in the colonies, about 450,000 : in all, about 2,500,000, which 
will be the direct military expenditure by Great Britain, on account of 
the colonies, for this year. To form a fair estimate of the whole military 
expenditure by Great Britain on account of the colonies, for one year, it 

would be necessary to add to this sum of 2,500,000, a very considerable 
sum, on account of reliefs, military establishments at home, and other 
matters, which are in part required in order to keep up so large a military 
force in the colonies. It is evident, therefore, that I shall underestimate 
the military expenditure by Great Britain, on account of the colonies, 
when I set it dow r n at only 2,500,000 a-year. 

Secondly, with regard to the naval expenditure by Great Britain on 
account of the colonies. At present we have about 235 ships in commis- 
sion, with a complement not much short of 40,000 men. Of these ships, 
about 132, with a complement of about 25,000 men, are on foreign 
stations : some in the Mediterranean, some on the North American and 
West Indian station, some off the west coast of Africa and the Cape of 
Good Hope, others in the Chinese and Indian seas, or protecting our 
interests in New Zealand. Now the House will remember that, in every 
debate that has taken place this year on the estimates, the extent of our 
colonial empire, and the new colonies which are springing up in Australia, 
New Zealand, and the Chinese and Indian seas, were among the chief 
causes assigned by the noble lord the member for the City of London, and 
the honourable gentleman the member for Sheffield, for the enormous 
amount of the naval force of Great Britain, and for the increase of that 
force, which has doubled both in magnitude and cost during the last 
thirteen or fourteen years. I may, therefore, without exaggeration, assume 
that at least one-third of the ships on foreign stations that is, one-fifth 
of the ships in commission or 45 ships, with a complement of about 
8,000 men, are maintained on account of the colonies. Now I infer from 
the estimates, and from the returns presented to the House, that these 
ships will cost the country annually, for wages and victuals of crews, wear 
and tear of vessels and stores, more than 700,000. In addition to this 
sum, we shall have to vote this year, in the navy estimates, 65,000 for 
naval establishments in the colonies, another 65,000 for naval works 
and repairs in the colonies, and 181,000 for freight and other matters 
connected with the conveyance of troops to the colonies. These sums, 
added together, will give a total of above 1,000,000 sterling as the direct 
naval expenditure by Great Britain, on account of the colonies, for one 
year. To form a fair estimate of the whole naval expenditure by Great 
Britain, on account of the colonies, for one year, it would be necessary to 
add to this sum of 1,000,000 sterling, a very considerable sum on account 
of reliefs, and of building new ships, likewise a portion of the cost of the 
naval establishments at home, and likewise a portion of the expense of 
the packet service to the colonies, which last item alone costs 418,000 a 
year. It is evident, therefore, that I shall very much underestimate the 
naval expenditure by Great Britain, on account of the colonies, when I 
set it down at only 1,000,000 sterling a year, or at one -eighth of the 
whole naval expenditure of Great Britain. 


3rd. The civil expenditure by Great Britain on account of the colonies 
is chiefly defrayed by sums annually voted in the miscellaneous estimates, 
under the head of colonial services ; some portion of it, however, is paid 
for under acts of Parliament. It may be estimated this year at 300,000. 
It consists of numerous items, to some of which I shall have presently to 
refer. I will now only mention that we pay 27,000 a year for the Colo- 
nial Office, 20,000 a year for ecclesiastical establishments in the West 
Indies, between 11,000 and 12,000 a year for the clergy of North 
America, and that last year we divided the diocese of Australia into four 
bishoprics, erected a bishopric at Cape Town, and conveyed the right 
reverend gentleman who held these sees to the colonies, at the expense 
of this country. 

Lastly, under the head of extraordinary expenditure by Great Britain, 
on account of the colonies, I put down such items as the insurrection in 
Canada, for which in the interval between 1838 and 1843, there were 
special grants to the amount of 2,096,000 ; as the Kaffir war, on account 
of which there is a special grant this year of 1,100,000, and for which 
we shall have probably to pay eight or nine hundred thousand pounds 
more ; as the Maori war in New Zealand, which, at a low estimate, will 
cost half-a-million ; as 214,000 for the payment of the debts of South 
Australia, in 1 842 ; as relief of sufferers by fire and other disasters in the 
colonies, for which we gave 50,000 in 1846 ; as the risk of non-payment 
of loans, such as 236,000 to the New Zealand Company, and 716,000 
to the West Indian planters ; and innumerable other items. On the 
average of the last ten years, 200,000 a year would have been wholly 
inadequate to cover the extraordinary expenditure by Great Britain on 
account of the colonies. I will put it down, however, at 200,000 a year, 
and I will omit all mention of the sums paid for emancipating the negroes 
in the colonies, and the civil expenditure on account of our attempt to 
suppress the slave trade, which many persons would charge to the account 
of extraordinary colonial expenditure. 

If the four sums which I have just mentioned be added together, 
namely, 2,500,000 for the army, including ordnance and commissariat, 
and 1,000, 000 for the navy, 300,000 for civil services, and 200,000 
for extraordinary expenses, the total direct expenditure by Great Britain, 
on account of the colonies, would amount to at least four millions a year ; 
and I am inclined to think that this is very much less than the actual 
annual cost of the colonies to Great Britain. Now, I beg the House to 
observe, that the declared value of British produce and manufactures 
exported to the colonies in the year 1844 Avas nine millions sterling, 
including the one million's worth of exports to Gibraltar, which are sent 
to Gibraltar, to be smuggled into Spain. Therefore the expenditure of 
Great Britain on account of the colonies amounts to nine shillings in every 
pound's worth of its exports ; or, in other words, for every pound's worth 


of goods that our merchants send to the colonies, the nation pays nine 
shillings ; in fact, a large portion of our colonial trade consists of goods 
which are sent to defray the expenses of our establishments in the colo- 
nies. "What are the advantages which we derive from our colonial pos- 
sessions in return for this expenditure ? Colonies are supposed to be 
useful either for political or commercial purposes, and with reference to 
these objects they should be divided into two classes, which should be 
considered separately ; first, military stations, acquired chiefly for political 
purposes ; secondly, colonies, properly so-called, supposed to be of value 
chiefly for commercial objects. 

Our military stations are Heligoland, Gibraltar, Malta, the Ionian 
Islands, Bermuda, the stations on the west coast of Africa, St. Helena, 
the Cape of Good Hope, the Mauritius, Hong-Kong, Labuan, and the 
Falkland Islands. What do these stations cost us of what use are they 
to this country ? They are called the out-posts of the British empire, and 
they are supposed to be useful in periods of war, for purposes of aggres- 
sion. But it appears to me that most of them are so far removed from 
the centre of the empire, that in time of war they would be sources 
of weakness and not of strength ; for they would compel us, contrary 
to every sound principle of warfare, to scatter instead of concentrating 
our forces. Therefore, in the event of a really serious struggle, they 
would, like other outposts, in all probability, be abandoned to their fate. 
Moreover, it is evident that we can only retain possession of them as long 
as we have the dominion of the seas ; but having the dominion of the 
seas, I cannot see why we should cover all of them with fortifications, and 
fill all of them with troops. I believe a wiser generation will hold wiser 
opinions with regard to the utility of these possessions. I will, however, 
for the present, suppose that some of them are of some use to the coun- 
try, and proceed to tell the house what they cost us. 

First. Gibraltar and Malta : in 1843-4 the total expenditure incurred 
by Great Britain on account of these stations was 366,000. About the 
same sum is expended upon them every year, for their garrisons consist 
of between five thousand and six thousand men (exclusive of artillery and 
engineers), and considerable sums are annually expended on building and 
repairing fortifications, naval works, &c. It is stated in the navy and 
ordnance estimates of this year, that the - orks now in progress in these 
two colonies will cost us 460,000. I will not ask whether they are 
worth the price we pay for them. But I do question the utility of pro- 
tecting the Ionian Islands with two thousand five hundred troops, at a 
cost to this country of about 130,000 a-year, which is somewhat more 
than the declared value of our exports to those islands in 1844. When 
England first became the protecting sovereign of the Ionian States, it was 
on the express condition that a portion, at least, of their military expense 
should be borne by the States ; the sum to be paid was subsequently 

fixed at 35,000 a-year. In 1842 the Ionian States were 122,000 in 
arrear, and I believe the arrears are still greater at present. We have 
spent large sums on military works at Corfu, and a grant of 12,873 is to 
be proposed this year to complete some of these works. Therefore our 
military stations in the Mediterranean require about 8,000 troops, and 
they cost us at least half a million a-year, exclusive of any portion of the 
expense of the fleet in the Mediterranean. That fleet, on the average of 
the last five years, has consisted of twenty-three ships, with a complement 
of 5,000 men, the expense of which, for wages, victuals, wear and tear, 
may be reckoned at half a million a-year. The declared value of our 
exports to these stations is about 1,400,000, of which nearly a million is 
a smuggling trade through Gibraltar into Spain. 

I next proceed to the Bermudas. Since the peace we have expended 
there upwards of 600,000 (exclusive of the cost of convict labour) on 
navy and ordnance works alone ; and it is now estimated that to complete 
these works a further sum of 160,000 will be required. At the Bermu- 
das there is a garrison of 1,200 men, at a cost (exclusive of the expense 
for convicts) of about 90,000 a-year. Now, what is the use of such 
costly establishments and fortifications on these worthless rocks ? It is 
said that the Bermudas are useful as a means of aggression against the 
United States, and that we have garrisoned them and fortified them lest 
the United States should take possession of them. I believe the United 
States would not accept of them as a gift. They are chiefly used as a 
comfortable residence for the admiral on the North American station, for 
whom it is proposed to build a house at a cost of about 15,000. 

I next proceed to St. Helena, which costs us in civil and military expen- 
diture about 40,000 a-year, and to the colonies on the western coast of 
Africa, which in a similar manner cost us about 52,000 a-year. These 
colonies are not, strictly speaking, military stations, nor are they of much 
commercial importance : their main object is to impede the slave trade. 
The fleet which we had last year upon this station consisted of twenty- 
four ships, with 259 guns, and a complement of 2,781 men, and its cost 
was returned to Parliament for wages, victuals of crews, and wear and 
tear of ships, at 301,628 a-year. Besides these sums we generally 
expend about 80,000 a-year on other matters connected with what is 
called the suppression of the slave trade. Therefore, at least half a mil- 
lion a-year is the direct ey~c:*Jicure by Great Britain in the vain attempt 
to put a stop to that traffic. It may not be proper to include all this 
under the head of colonial expenditure ; but, nevertheless, I may be per- 
mitted to express my belief that it is a most useless expenditure, and to 
recommend Parliament to abandon it, together with the colony of Sierra 
Leone, and the other stations on the west coast of Africa, and thus to 
save the country an outlay of at least 450,000 a-year. 

I now arrive at the colony of the Cape of Good Hope (the area of 

wnich is considerably larger than that of the United Kingdom). It may 
be looked upon as a commercial colony as well as a military station. As 
a commercial colony, it is not of much importance. In 1844, the declared 
value of our exports to it- was only 458,000, and our imports from it 
were 258,000. The difference was made up by the military expendi- 
ture of Great Britain, which for 1843-1844 amounted to 294,000, or 
more than fifty per cent. 011 our exports. In that year the number of 
troops in the colony was 2,951 rank and file ; last year, the number was 
at one time 5,470 rank and file. This increase was in consequence of the 
Kafir war ; and for the same reason the fleet on this station was increased 
to nine ships, with a complement of 1,700 men, which fleet must have 
cost this country at the rate of 170,000 a-year. For that war we have 
already paid 1,100,000, and, in all probability, 800,000 or 900,000 
more will be required to close the account. The House will be not 
astonished at this expenditure when it is informed, in the words of Sir 
Harry Smith, " that in the last bit of a brush with a Kafir chief called 
Sandhilli, 56,000 were expended in waggon hire alone." One word 
with regard to that war, for it is a striking instance of Ushe pranks that 
colonial governors can play, of the little control that the Secretary of State 
for the Colonies can exercise over them, and of the danger to which this 
country is perpetually exposed, under the present colonial system, of 
having vast sums of money expended upon a worthless colony. The 
Cape of Good Hope is the Algeria of England. The Kafir war which 
has just terminated was, I believe, the fourth in the last thirty years. 
The one which preceded it is said to have cost this country half a million 
sterling. All these wars have originated from nearly the same cause, 
namely, cattle stealing along a frontier of upwards of 700 miles. Some- 
times the Kafirs stole, or were accused of stealing, the cattle of the colo- 
nists ; the colonists retaliated ; then they came to blows ; blood was 
shed ; the Colonial Government interfered ; a large expenditure of public 
money ensued, to be paid for out of the Imperial treasury. This was the 
case in the last war. With regard to the origin of that war, there is a 
great difference of opinion. Some persons, apparently with great reason, 
ascribe it to the discontinuance of the system of Sir B. D'Urban, and the 
adoption of the mistaken policy of the missionaries ; and they maintain 
that the war was inevitable, and only too long delayed by attempts to 
conciliate the Kafirs. Other persons, with much show of reason, ascribe 
its origin and ill success to the haste and indiscretion of the Governor, 
Sir P. Maitland. However this may be, the immediate cause of the war 
was this : a Kafir on the frontier stole an axe. He was arrested and sent 
off to prison. On the road a rescue was attempted ; a conflict ensued ; 
on the one side a Kafir, on the other side a Hottentot constable were 
slain, and the prisoner was rescued. Application was then made to 
certain Kafir chiefs to give up the offenders. They refused, on the 

grounds that the colonial authorities were not entitled by treaty to send a 
Kafir to prison for such a trifle as stealing an axe, and that the blood of 
the Hottentot had been paid for in the blood of the Kafir first killed ; and 
they entreated the Governor not to be in haste with forces, but to have a 
talk about the matter and try to understand it. However, the Governor 
at once hastened to the frontier ; by his orders Kafirland was invaded ; 
but every arrangement was so ill made that our troops were repulsed ; 
twice our baggage-waggons were cut off; and the victorious Kafirs, in 
their turn, invaded the colony. For months Sir P. Maitland lived in the 
bush, enduring, according to his own account, unheard-of hardships, when 
he was very properly superseded. Great was the amazement and indig- 
nation of his successor, Sir Henry Pottinger, at the state of affairs which 
he discovered in the colony. He declares that he cannot give an "ade- 
quate idea of the confusion, unauthorized expense, and (as he believed) 
attendant peculation which had obtained." In that peculation it is 
rumoured that men of high sation were implicated. Numerous in- 
stances of reckless expenditure are stated in Sir Henry's despatches. 
One of a settlement on the Kat River, where the few inhabitants were, 
on the plea of defending the frontier, receiving rations at the rate of 
21,000 a-year. Another in the vicinity of a station called Block Drift, 
where rations had been regularly given to a number of Kafirs, who had been 
fighting against us. Sir Henry attempted to put a stop to these abuses ; 
and the war seemed to be drawing to a close, when, unfortunately, 
fourteen goats were lost. They were tracked across the frontier into the 
territory of a Kafir chief; he was required to restore them, and to give 
up the supposed thief. Twelve of the goats were immediately sent back, 
but the chief denied all knowledge of the other two, and of the thief, if 
there were one. Sir Henry Pottinger was not satisfied. He ordered a 
secret expedition into Kafirland, to surprise the chief in question. The 
expedition, as usual, failed ; the chief escaped ; the troops retreated, 
after having killed a few Kafirs, and carried off some head of cattle ; 
and the war was kindled afresh. Throughout, Sir Henry Pottinger was 
thwarted by a divided command ; and the greater portion of his troops 
were unsuited for the service which they had to perform. For instance, 
old officers of the Peninsula, accustomed to regular warfare, were intent 
upon displaying their strategic skill in a contest with savages ; heavy 
dragoons, mounted upon chargers, armed with rifles impossible to load 
on horseback ; and English regiments, with their ordinary clothing and 
accoutrements, had, under the burning sun of Africa, to attack Kafirs 
skulking in a bush all but impenetrable to Europeans. In such a war, 
seven British regiments, with artillery and engineers, were not a match 
for half the number of naked savages armed with assegais. The war 
would never have been brought to a close had it not been for the colonial 
corps, who, composed of Hottentots, led on by brave and energetic 


young English officers, followed the spoor of the Kafirs, captured their 
cattle, and hunted them down like wolves. By these means Sir Henry 
Pottinger brought the war to a close just as he was succeeded by Sir H. 
Smith. Sir H. Smith, in addition to other marvellous feats, has made 
the Kafir chiefs kiss his foot, has proclaimed himself their only Inkosi 
Inkulu (great chief), and has added, on the north of the colony, some 
40,000 square miles (about the size of England) of as barren a desert 
(to use the words of the surveyor-general) as is to be found upon the 
earth's crust. Thus the loss of one axe and two goats on the frontier of 
the Cape of Good Hope has cost this country a couple of millions sterling. 
I attach no blame to Lord Grey or his predecessor on account of this 
war ; it is clear from their despatches (I trust they will pardon me for 
saying it) that they were helpless and ignorant ; and I believe Lord Grey 
was as much astonished as any man when he heard the amount of the 
bill to be paid. I warn the House, however, that, under the existing 
system, there is no reason whatever why, every four or five years, there 
should not be a similar war, with a similar bill to pay. For, with a 
frontier of about 700 miles in extent, causes of war with the neighbouring 
savages will perpetually recur. In the colony such a war is most 
popular, and is wished for on account of the lavish expenditure of Great 
Britain ; and every effort is made to prolong its duration. There is but 
one means of securing our purses for the future, namely, by withdrawing 
our troops from the frontier, and letting the colonists distinctly under- 
stand that they must defend themselves, and pay the cost of such defence. 
Then they will have the strongest motives to prevent the commencement, 
and to hasten the termination, of a Kafir war. In return for so doing, 
they should receive free institutions, and have complete control over their 
own expenditure. Then a thousand troops would be a sufficient garrison 
for Cape Town ; and, in ordinary years, there might be a saving at the 
Cape, in military expenditure alone, to the amount of at least 200,000 
a-year, If, however, public money be to be spent at the Cape of Good 
Hope, it would be better both for this country and for the colony that it 
should be spent on emigration. I believe that about 10 a-head is 
sufficient to defray the expense of sending emigrants to that colony. 
Now, the direct military expenditure by Great Britain on account of the 
colonies is at the rate of 60 a-year for each soldier in the colonies. 
Therefore, if we were to reduce our military force at the Cape by 1,500 
men, and were to send there, in their stead, 9,000 emigrants a-ycar, there 
would, in all probability, be a reduction in our expenditure on account 
of that colony ; and the rapid increase of population would enable the 
colonists to guard their frontier effectually against the Kafirs. 

From the Cape of Good Hope I proceed to the Mauritius, which may 
likewise be looked upon, to a certain extent, as a commercial colony. 
The declared value of the exports to it of British produce was 285,000 


in 1844. The whole expenditure by Great Britain, in 1843-44, on 
account of this colony, was 92,000 ; I should think that it costs some- 
what more at present, for we have about 2,000 troops at the Mauritius, 
and we are going to improve the defences of the island, at the estimated 
cost of 150,000. Where is the necessity for keeping this amount of 
military force at the Mauritius ? Is it in order to keep down the planters ? 
It is true they are discontented and overburdened by taxation ; but the 
best plan would be to bestow upon them free institutions, and to give 
them complete control over their expenditure ; then a thousand men 
(which was about the amount of the military force in that colony in 1826) 
would be an ample garrison. 

From the Mauritius I should proceed to Hong Kong ; but first, I will 
stop for a moment at Ceylon. As Ceylon is neither a military station nor 
a colony, properly so called, but is a subjugated territory of the same kind 
as our possessions in India, it appears to me that it would be better 
governed by the East India Company than by the Colonial-office, in which 
case we should have nothing to pay for the troops in that island. In 
1843-4 the military expenditure by Great Britain amounted to 110,000, 
in addition to a military expenditure by the colony of nearly 70,000. At 
present the military force in Ceylon consists of 4,000 troops, including 
colonial corps. Now, 110,000 a year is a heavy price to pay for a 
colony, the declared value of our exports to which did not exceed 240,000 
in 1844 : it is true, however, that the import trade from Ceylon, especially 
of coffee, is rapidly increasing in value. 

I now arrive at Hong Kong. From the 1st of May, 1841, when we 
took possession of that island, up to the 30th September, 1846, we have 
expended upon it 314,000, exclusive of the sums derived from the local 
revenue. I find in the Navy, Ordnance, Commissariat, and Miscellaneous 
Estimates for this year, that Hong Kong appears under sixteen different 
heads, for sums amounting in all to 94,514; to which must be added 
the expense of paying, clothing, &c., of 1,200 troops, which must amount 
to at least 40,000 a year. Therefore Hong Kong bids fair to be a costly 
colony, as, indeed, it ought to be, when the salary of the governor is 
6,000 a year. As the East India Company has a fleet of its own to 
defend its own possessions, the greater portion of this expenditure is on 
account of the trade with China, which, on the average of the last four 
years, did not exceed 2,000,000 a year in British produce and manu- 

Next, I have to inform the House that Labuan appears this year for 
the first time in our estimates (Mr. Hume : " Ha, ha," laughter), as yet 
only in the miscellaneous estimates for the sum of 9,827, 2,000 of 
which is the salary of his Excellency the Rajah Brooke, of Sarawak (Mr. 
Hume : " Ha, ha," laughter), to whose dominions in Borneo we have 
this year appointed a consul at the salary of 500 a year. Now, as in 


these matters the first step is all the difficulty, we may expect in a year 
or two to see Labuan, Sarawak, and perhaps in their train some half- 
dozen other Borneon principalities, holding conspicuous places in the 
army, navy, ordnance, as well as miscellaneous estimates. Then we shall 
build barracks and fortifications, and garrison them with a few troops. 
The troops will create a demand for a small quantity of British produce 
and manufactures. To protect the trade thus arising, a ship or two of 
war will be stationed in the neighbourhood. Thus, in proportion to the 
increase of the public expenditure will be the increase of the traffic, till 
at length we shall be informed that the British merchant is carrying a 
flourishing commerce with these settlements, at the usual cost to the 
nation, of ten shillings in every pound sterling of her exports. This is 
the most approved Colonial Office fashion of colonizing and creating a 
colonial trade, very different from the old English mode. 

I will now conclude the catalogue of the military stations with the 
Falkland Islands. On that dreary, desolate, and windy spot, where nei- 
ther corn nor trees can grow, long wisely abandoned by us, \ve have, since 
1841, expended upwards of 35,000 ; we have a civil establishment there 
at the cost of 5,000 a year ; a governor who has erected barracks and 
other " necessary " buildings, well loop-holed for musketry ; and being 
hard up for cash, he issued a paper currency, not, however, with the 
approbation of the Colonial Office. 

Thus it appears that our twelve military stations and Ceylon contain 
about 22,000 troops ; and that portion of their civil and military expen- 
diture which is defrayed by Great Britain amounts to at least 1,300,000 
a year, exclusive of extraordinary expenditure for Kaffir wars, &c., which, 
on the average of the last ten years, may be put down at much more than 
100,000 a year. To these sums must be added a portion of the cost of 
the four large fleets which are stationed at or in the vicinity of the military 
stations ; namely, on the Mediterranean, the African, the Cape, and the 
Chinese stations. These fleets consist at present of 93 ships, with a 
complement of 18,000 men, and must cost a million and a half a year for 
wages and victuals of crews, and wear and tear of vessels. 

What I propose to the House is this : to withdraw our military pro- 
tection from the Ionian States ; to dispense with our stations and fleet on 
the west coast of Africa ; to reduce our establishments at the Cape and 
the Mauritius, and to bestow on these colonies free institutions; to 
transfer Ceylon to the East India Company ; to keep a sharp watch over 
the expenditure for Hong Kong, Labuan, and Sarawak ; and to acknow- 
ledge the claim of Buenos Ayres to the Falkland Islands. Then 10,000 
men, instead of 22,000, would be sufficient to garrison the military 
stations in the following manner : 6,000 for Malta and Gibralter ; 4,000 
for Bermuda, the Cape, the Mauritius, and Hong Kong. If this were 


done, there would be a reduction in military and naval expenditure to the 
amount of at least a million a year for the military stations alone. 

I now come to the colonies, properly so called, which have been planted 
in North America, the West Indies, and Australasia. For what pur- 
poses, I ask, were colonies originally planted by England ? What benefit 
does this country derive from her dominion over her colonies ? Our an- 
cestors would have answered these questions in the following manner. 
They would have told us how a little more than two centuries ago some 
of the inhabitants of this island, being uneasy at home, had migrated to 
America ; they were prudent and energetic men, of the true Anglo-Saxon 
breed, which is best fitted to wage war with the savage and the forest ; 
and being left alone, they nourished ; and in the course of a few years, 
without costing one farthing to the country, they became a numerous and 
a thriving people. Then the shopkeepers and other traders of England 
wished to secure their custom, and, according to the notions of the 
day, they petitioned Parliament that the colonists should be confined to 
the English shop ; first, for buying all the goods they wanted in Europe ; 
secondly, for selling all such parts of their colonial produce as the English 
traders might find it convenient to buy. Parliament acceded to this 
request. Thence the old system of colonial monopoly, which was the 
sole end and aim of the dominion which England assumed over her 
colonies. To maintain that monopoly and that dominion, vast sums were 
expended, costly wars were waged, and huge military and naval esta- 
blishments were kept up ; but it was always supposed that the expense 
thus incurred was repaid by the benefits derived from the monopoly of 
the colonial trade. I will not attempt to strike the balance of past profit 
or loss. It is evident, however, that with the abandonment of colonial 
monopoly, the arguments in favour of colonial dominion, which were 
derived from that monopoly, must likewise be abandoned. Now to mono- 
poly free trade has succeeded, and the last relic of the colonial system, in 
the shape of the navigation laws, is about to perish. Our colonies are 
free to trade with whom they will, and in what manner they will. There- 
fore they will only trade with us when they can do so more profitably 
with us than with other countries. Therefore, as far as trade is con- 
cerned, the colonies are become virtually independent states, except that 
they may not enact laws to restrain their inhabitants from buying from 
us, or selling to us, if it be for their interest so to do. It is evident, how- 
ever, that if the colonies were independent states, they never would be so 
foolish as to prevent their inhabitants from selling to us ; but it may be 
said that they might be so foolish as to prevent their inhabitants from 
buying from us. If this be all the mischief which, as far as trade is 
concerned, is to be apprehended from the colonies becoming independent 
states, then it follows that all the benefit which, as far as trade is con- 


cerned, we derive from the sums which we expend on colonial dominion, 
consists in the power which we thereby possess of averting the possibi- 
lity of the colonies enacting hostile tariffs against our produce and manu- 
factures. The amount of this benefit must evidently depend upon the 
value of our export trade to the colonies. . Now, the declared value of 
the export of British produce and manufactures to the North American, 
West Indian, and Australasian colonies for the year 1 844 (the last com- 
plete return) was about 6,000,000. ; the direct expenditure by Great 
Britain, on account of those colonies, cannot be less than two millions 
sterling a-year. I ask, is it worth our while to spend a couple of mil- 
lions a-year to guard against the possibility of a diminution in an export 
trade of 6,000,000 a-year. I put this question to any mercantile man : 
would it be worth his while to pay 6s. 8d. in the pound on the value of 
his goods, to secure that those goods shall freely compete with the goods 
of other nations in the markets of the North American, West Indian, and 
Australasian colonies ? And if it be not worth his while, is it worth our 
while to pay it for him ? This is undoubtedly a great and marvellous 
empire, in many respects unparalleled in history, but in no respect more 
marvellous than with reference to its colonies. Every other nation has 
attempted, in some shape or form, to draw tribute from its colonies ; but 
England, on the contrary, has paid tribute to her colonies. She has 
created and maintained, at an enormous expense, the extensive colonial 
empire for the sole purpose of buying customers for her shopkeepers. 
This (as Adam Smith has justly observed), was the project, not of a 
nation of shopkeepers, but of a Government influenced by shopkeepers. 
It may be said that I have omitted to consider the value of the import 
trade from the colonies, which is equal to the value of the export trade ; 
but no one fears that the colonies would, if they became independent 
states, refuse to sell to us ; they would only be too happy so to do. We 
do not, therefore, require, colonial dominion in order to buy from them ; 
and, in fact, we do not really require colonial dominion even to sell to 
them ; for if we buy from them, it would be for their interest to receive 
payment in. our produce and manufactures, if cheaper than those of other 
countries, and that interest would in the long run prevail. It does appear 
to me, therefore, to be a manifest absurdity to spend vast sums of money 
on colonial dominion, for the purpose of securing free trade with the 
colonies. I now ask, is this large colonial expenditure by Great Britain 
necessary in order to maintain the connexion between Great Britain and 
her colonies, which shall secure free trade between them, and the other 
benefits which I do believe Great Britain may derive from her colonies ? 
I must be permitted to consider these questions separately with regard to 
each of the three great divisions of the colonies. 

In the North American colonies, the military force amounts to about 
9,000 men. The military expenditure by Great Britain for the year 


1843-4, was 698,000. The civil expenditure by Great Britain for the 
same year was 34,000. ; this sum included an annual charge of about 
12,000 for the North American clergy, and of about 15,000 for the Indian 
department. The whole direct expenditure by Great Britain for that year 
was returned to Parliament at 736,691. To this sum must be added a 
portion of the expense of the packet service, which costs 145,000 
a-year ; and a portion of the expense of the fleet on the North American 
and West Indian station, which, on the average of the last ten years, must 
have cost 300,000 a-year. When it is remembered that, in addition to 
these sums, Parliament specially granted, in the interval between 1838 
and 1843, 2,096,046 on account of the insurrection in Canada; in 1846, 
50,000 to sufferers by fire at Quebec and St. John's ; and in other years, 
smaller sums on account of the Rideau Canal, canal communication in 
Canada; militia and volunteers in Canada, &c. &c., which in the interval 
between 1835 and 1847, amounted to 193,174, it follows that the North 
American colonies have cost Great Britain at the rate of at least a million 
sterling a-year during the last ten years, and at present they must cost at 
least 800,000 a-year. Now, on the average of the five years ending with 
1844, the declared value of British produce and manufactures exported to 
the North American colonies was 2,600,000 a-year. Is it worth our 
while to pay 800,000 a-year, that is, 30 per cent, on these exports, to 
guard against the possibility of some diminution in that trade ? For 
what purpose do we keep 9,000 troops in North America ? Is it to protect 
the colonists against the United States ? But if they are loyal at heart, 
they are strong enough to protect themselves ; if they are disloyal, twice 
9,000 men will not keep them down. But suppose they were to separate 
from us, and to form independent states, or even to join the United 
States, would they not become more profitable as colonies than they are 
at present ? The United States are, in the strict signification of the word, 
still colonies of Great Britain, as Carthage was a colony of Tyre, and the 
cities of Ionia and Sicily were colonies of Greece ; for the word colony 
does not necessarily imply dependency, but merely a community com- 
posed of persons who have removed from one country and settled in 
another, for the purpose of cultivating it. Now, our colonies (as I will 
term them) of the United States are in every point of view more useful to 
us than all our other colonies put together. In 1844, we exported to the 
United States produce and manufactures to the value of 8,000,000 ; an 
amount equal to the whole of our real export trade to all our colonial 
dominions, which we govern at a cost of 4,000,000 a-year ; while the 
United States cost us for consular and diplomatic services not more than 
15,000 a-year. ; and not one ship of war is required to protect our trade 
with the United States in fact, a British ship of war is very rarely seen 
off the coast of the United States. Again, more emigrants go directly 
from this country to the United States than to all our other colonies put 


together. In the ten last years, according to the returns of the Emigra- 
tion Commissioners, 1,042,000 emigrants left this country, of which 
number 552,000 went directly to the United States ; how many went 
indirectly through Canada, I cannot undertake to say. Last year 251,000 
persons emigrated from Great Britain to North America, 142,000 of whom 
went directly to the United States, the remaining 109,000 to the colonies. 
At present, it is considered that colonies are chiefly useful as affording 
markets for our produce, and outlets for our population. It is evident 
that in both these respects, independent colonies are as useful as de- 
pendent ones. I do not, however, propose to abandon the North American 
colonies ; but if we are compelled to choose between the alternative of 
the continuation of the present vast expenditure and that of abandoning 
these colonies, it is evident that the latter alternative would be the more 
profitable one in an economical point of view. But I maintain, that if we 
govern our North American colonies as we ought to govern them, follow 
out rigorously the principle of responsible government, and leave them 
to manage their own affairs, uncontrolled by the Colonial office, we may 
with safety diminish our military force and expenditure, and they will 
willingly continue to be our fellow-subjects. 

In the West Indies the military force amounts to about six thousand 
men. In the year 1843-4, the military expenditure was 513,386 ; the 
civil expenditure was 74,462. This civil expenditure consists of an 
annual charge of 20,300 for ecclesiastical establishments; of about 
18,000 for the salaries of governors ; and of about 35,000 for the sala- 
ries of stipendiary magistrates. The total amount of the direct expendi- 
ture incurred by Great Britain on account of these colonies for 1843-4, 
has been returned at 593,834, or within a trifle of what it was in 1835-6. 
But in order to form a fair estimate of the whole cost of these colonies, 
we should add to this direct expenditure a portion of the expense of the 
fleet on the North American and West Indian station, which fleet, as I 
have already stated, must cost the country at least 300,000 a-year ; a 
portion likewise of the expense of the packet service to and from the 
West Indies, which is contracted for at 240,000 a-year ; likewise some- 
thing on account of the risk of the non-repayment of loans, such as 
50,000 this year on account of the hurricane in Tobago ; 166,000 which 
the Colonial Office, somewhat usurping the ordinary functions of Par- 
liament, promised without consulting Parliament to British Guiana and 
Trinidad in February last ; and the 50,000 with which the noble lord 
the member for the City of London has vainly hoped to appease the West 
Indian interest. How much of these loans will ever be repaid ? And 
we must likewise add the cost of landing captured negroes free of charge 
in the West Indies ; I have already mentioned the cost of capturing 
them. I am afraid, therefore, that our West Indian colonies will in future 
cost this country directly much more than 700,000 a year, which is just 


one-fourth of the declared value of our annual exports to these colonies, 
on the average of five years ending 1844. And that export trade is 
decreasing, and will decrease ; for there can be no doubt that the value 
of West Indian property has greatly diminished. I will not trespass on 
the patience of the House by making any observations on the state of the 
West Indies, as that subject was so fully discussed a short time ago. I 
will merely remark, that some West Indian proprietors have said that we 
must either restore the value of their property by protecting their sugar, 
or they will throw off our dominion. Now, if we choose between these 
alternatives there can be little doubt which would be the cheaper ; for if 
we were to abandon those colonies, there would be a direct saving of 
700,000 a year, and no protecting duty on sugar. In fact, if we were 
to make them a present of ten millions sterling, on condition of their 
becoming independent states, we should be gainers thereby to the amount 
of at least 350,000 a year. Though I utterly disbelieve that the West 
Indian colonies can ever be of the slightest value to this country, as colo- 
nies, for their climate is quite unsuited to our race, and they will, in all 
probability, become negro islands, like Haiti ; though they have been 
the most costly, the most worthless, and the worst managed of our 
colonies a perpetual drain on the pockets of the people of England 
yet I do not propose to abandon them, except at the express wish of the 
colonists. I should merely propose to reduce our military force to half 
its present amount, and to effect a saving of about 300,000 a year. 

In the Australian colonies, including New Zealand, the number of 
troops must at present be about 5,000 men ; and the military expendi- 
ture by Great Britain must amount to about 270,000 a year. The civil 
expenditure by Great Britain for this year, according to the miscellaneous 
estimates, will be about 30,000. Therefore, the direct expenditure by 
Great Britain on account of these colonies must amount to at least 
300,000 a year, exclusive of such items as 15,402 for the abandonment 
of Lord Stanley's colony of North Australia ; 214,936, which we first 
lent, and then gave, in consequence of Colonel Gawler's extravagances in 
South Australia ; and I know not how much for the follies of Captains 
Hobson and Fitzroy in New Zealand, who involved us in a war with the 
natives, which is still going on. The bill has not yet been sent in. Will 
500,000 cover it ? I am afraid not ; for portions of three regiments are 
quartered in that colony ; and there are three or four ships of war, with 
a complement of about^ 800 men, stationed off the coast ; these ships must 
cost for wages, provisions, wear and tear, &c., about 80,000 a year. 
Now, the declared value of our exports to the Australian colonies, on the 
average of the five years ending 1844, was only 1,000,000 a year ; putting 
down our expenditure only at 300,000 a year, that expenditure would 
amount to 30 per cent, on the value of our exports. Now, it is certain 
that not one single soldier is required in Australia except to keep the 


convicts in order ; nor would one soldier have been required in New 
Zealand had it not been for the preposterous mismanagement of that 
colony by the Colonial Office. Supposing, however, that 2,000 men 
were required for the convict service in Van Diemen's Land, and 1,000 
men for New Zealand, the military force in the Australian colonies might 
be reduced to 3,000 men. 

Thus it appears that the military force in the North American, West 
Indian, and Australian colonies amount to about 20,000 men, and the 
direct expenditure by Great Britain, on account of these colonies, to 
about 2,000,000 a-year. I should propose to reduce that force to 
10,000 men, whereof 4,000 men would be sufficient for North America, 
3,000 for the West Indies, and 3,000 for Australia ; and then, in my 
opinion, less than 1,000,000 a-year would suffice to defray the expenses 
of those colonies to Great Britain. 

Therefore, the whole reduction which I should propose at present to 
make in that portion of the colonial expenditure which is defrayed by 
Great Britain is 2,000,000 a-year. I should effect that saving partly by 
a reduction of 22,000 men in the military force in the colonies ; partly by 
a reduction of the naval and civil expenditure on account of the colonies ; 
and partly by removing the causes which have led to Canadian rebellions, 
Kafir and New Zealand wars, and the like. If this were accomplished, 
still, however, the colonies would continue to cost the large sum of 
2,000,000 a-year ; but I believe that a further reduction might ultimately 
be made on account of the commercial colonies ; indeed, they might cost 
us next to nothing, if we gave them complete control over their own 
affairs, on condition that they should pay their own expenses. The 
military stations, however, must always be a source of great expense, and 
if we retain them we must be content to pay dearly for our whistle. 

Before I leave this subject I must call the attention of the House to a 
Treasury minute of 10th June last, in which my Lords of the Treasury 
complain of the delay in rendering, and especially in auditing colonial 
accounts. My Lords instance those from Ceylon, the Mauritius, the 
Falkland Islands, Van Diemen's Land, and New South Wales ; and the 
commissariat accounts from China, the Cape of Good Hope, Van Die- 
men's Land, and New South Wales, to which I will add those from St. 
Lucia, South Australia, and Western Australia. My Lords state that 
these accounts are so much in arrear that they cannot admit the suffi- 
ciency of the reasons assigned for that delay. The delay has certainly 
been very extraordinary. I find that there are at present in the Audit- 
office the unaudited accounts of ten years from the Mauritius ; of eight 
years from the Cape of Good Hope ; of six years from Ceylon ; and of 
four or five years from the other colonies to which I have referred. It is 
evident that with such delay it is impossible to exercise an effectual 
check over colonial expenditure. 



I shall now proceed to the consideration of that portion of the colonial 
expenditure of the British Empire which is defrayed by the colonies 
themselves. A return has just been presented to the House of that 
expenditure for the last year in which it could be made up. In most 
instances it is for the year 1845; it is not materially different from the 
returns for previous years ; I may, therefore, without any considerable 
inaccuracy, assume that it represents the ordinary annual expenditure by 
the colonies, and especially for the year 1845. From that return it 
appears that the total expenditure by all the colonies (excepting Ceylon 
and the stations on the west coast of Africa, for reasons which I will pre- 
sently state ; and likewise the Ionian Islands, from which there was no 
return), was about 3,350,000 for the year 1845. The population of 
these colonies was about 3,400,000 ; therefore the annual expenditure 
was at the rate of 19s. 8d. per head of the population. The rate of 
expenditure, however, varies considerably in different colonies, according 
to the form of local government. It is greater or less, according as the 
colonists have less or more control over their own expenses. This is a 
most important fact, to which I wish to call the especial attention of the 
House. I have instituted a comparison between the rate of expenditure 
of those colonies which have, and those which have not representative 
assemblies. From that comparison I have omitted Ceylon ; because 
Ceylon is not a colony properly so called, but belongs to the class of our 
Indian possessions, and it is evident that a rate of expenditure which 
might be considered trifling for a population composed chiefly of Euro- 
peans, might be excessive for a population of the Cingalese and Veddahs 
of Ceylon. I have likewise omitted the colonies on the west coast of 
Africa ; for there is no account of their population on which any reliance 
can be placed ; and the Ionian Islands have also been omitted, because, 
as I have already said, their expenditure has not been returned to Par- 
liament in the return in question. With these omissions, I find that the 
rate of expenditure of the colonies with representative assemblies is less 
than one-half of the rate of the expenditure of the colonies without 
representative assemblies. The colonies with representative assemblies 
have a population of about 2,580,000, and their expenditure in 1846 
was 1,930,000, or at the rate of 14s. lid. per head of their population. 
On the other hand, the population of the colonies, without representative 
assemblies, was about 820,000, and their expenditure in 1845 was 
1,420,000, or at the rate of 1 14s. a-head of their population, or 
18s. 7d. a-head more than in the colonies with representative assemblies. 
I am convinced that this great increase of the rate of expenditure in the 
Crown colonies is mainly to be attributed to the want of self-govern- 
ment ; for it is most apparent when the rate of expenditure in eack class 
of colonies is examined and considered separately. 

The rate of expenditure is the lowest in the North American colonies, 
where there is the greatest amount of self-government. In fact, since 
the last insurrection in Canada, and the establishment of the doctrine of 
responsible government, Canada has become, in most respects, an inde- 
pendent state, except as far as the civil list is concerned, and except that 
it is now and then subjected to some mischievous and foolish interfer- 
ence on the part of the Colonial-office. Now the expenditure of the 
North American colonies in 1845, was 1,134,000, their population was 


1,700,000 ; therefore the rate of expenditure was 13s. 4d. per head 
the population, or Is. 7d. less than than the average rate of the coloni( 
with representative assemblies. But it should be remarked, that of tt 
1,134,000 expended in 1845 by the North American colonies, 500,00( 
was an extraordinary expenditure by Canada, on account of new works 
and buildings, a large portion of which was defrayed by a loan. If a 
portion of this loan be omitted, as it ought to be, from the annual expen- 
diture, then the rate of expenditure by the North American colonies for 
the year 1845 would have been nearly the same as it was for the year 
1842, when it amounted to about 9s. a head of the population. Though 
this rate of expenditure is low, as compared with other colonies, yet it is 
about 30 per cent, higher than that of the United States for similar pur- 
poses. The difference mainly arises from the high scale of salaries paid 
to the higher functionaries in the North American Colonies. Generally 
speaking, those functionaries receive from three to four times the amount 
of the salaries of similar functionaries in the United States. For instance, 
in the Canadas, with a population of 1,200,000, the governor is paid 7,000 
a year ; in the United States, the President has only 5,000 a year, and 
no governor has more than 1,200 a year; in the State of New York, 
with a population of 2,600,000, the governor only receives 800 a year. 
Again, the chief justices of Upper and Lower Canada are paid 1,500 a 
year each, while the chancellor and chief justices of the state of New 
York receive only 800 a year each. The puisne judges of Canada 
receive 1,000 a year each ; those of New York only 200 a year each. 
The governor of Nova Scotia is paid 3,500 a year ; the governors of 
New Brunswick and Newfoundland are paid 3,000 a year each. In 
Massachusetts, with a population much larger than that of the three last 
colonies added together, the salary of the governor is only 500 a year. 
In fact, the four North American colonies which I have just mentioned, 
pay 2,500 a year more for the salaries of their four governors, than the 
thirty states of the Union do for their thirty governors. Now in the colo- 
nies, the salaries are fixed by the various civil lists. These civil lists, 
being removed for a series of years from the control of the representative 
assemblies, are perpetual causes of quarrelling and discontent ; and there 
is always a dispute going on between the Colonial-office and some colony 
or other on this subject, which frequently leads to the most unpleasant 
results. For instance, the dispute about the civil list of Canada was one 
of the causes which ultimately lead to the insurrection in that colony ; 
and at present the Colonial-office is involved in a civil list quarrel with 
British Guiana. In all these quarrels, the object of the office is to keep 
up the pay of its functionaries, and the object of the colonists is a reduc- 
tion of expenditure. There can be no doubt that the salaries of the 
higher functionaries in the colonies are excessive, as compared to the 
standard of the United States, which is the usual standard of comparison 
in the colonies. For the salaries of the governors of the thirty states of the 
Union amount in all to but 14,000 a year ; therefore the average is 460 
a year for the salary of each governor. Now there are eighteen British 
colonies which pay for their own governors ; their salaries amount in all 
to 72,000 a year ; therefore the average is 4,000 a year for the salary 
of each of these governors, or nearly nine times the rate of pay in the 


United States. In fact, nine out of the eighteen governors in question 
receive as much as, or more than, the President of the United States. 
For instance, the governors of Canada, the Mauritius, and Ceylon, receive 
7,000 a year each ; the governor of Jamaica has 6,500 a year , and the 
governors of Gibraltar, Malta, the Ionian Isles, the Cape of Good Hope, 
and New South Wales, have 5,000 a year each. I do not think this 
rate of pay is too high for noble lords and other gentlemen of rank and 
connexion, when they undertake the duties of governors of the colonies ; 
but if we are determined to employ such persons in the colonies, we 
ought to pay for them ourselves. On the other hand, if we insist upon the 
colonies paying their governors, it appears to me that, with the exception 
of the military stations, we should permit the colonies to elect their own 
governors and other functionaries, and to pay them what salaries they 
think fit. Such was, in olden times, the constitution of our colonies of 
Rhode Island, Connecticut, and Massachusetts ; and the honour and 
distinction attached to the office of governor would induce the best men 
in the colonies to serve for moderate salaries. If, however, the colonists 
were to chose, in any particular case, a person unfit to be a governor, they 
would be the sufferers ; they would have no one but themselves to blame : 
but, as I will presently show, it would be difficult for them to make a 
worse choice than the Colonial-office generally makes. 

To return to the question of the comparative rates of expenditure in 
those colonies which have, and those colonies which have not, represen- 
tative governments. In the West Indies the colonies with representative 
assemblies are Jamaica, the Leward Islands, the Windward Islands (with 
the exception of St. Lucia), and the Bahamas. Their population is about 
700,000; their expenditure in 1845 was 450,000, or at the rate of 
12s. lOd. per head of their population; the rate of Jamaica was 13s. 
Now compare this rate with that of the West Indian colonies without 
representative governments, namely, St. Lucia, Honduras, Trinidad, and 
British Guiana (the combined court of which cannot with any propriety be 
termed a representative assembly); their population is about 190,000; 
their expenditure, exclusive of the cost of immigration, was 284,000, or 
at the rate of 1 9s. ahead, or more than twice as much as that of the West 
Indian colonies which have representative assemblies. The slaries of the 
higher functionaries in the West Indian colonies are all excessive, as 
compared with the standard of the United States. Twelve governors and 
lieutenant governors receive 29,000 a-year, 16,000 of which are paid by 
the colonists to five governors. As I have already observed, the Colonial- 
office is involved in a civil list dispute with British Guiana. In conse- 
quence of the distressed condition of that colony, at the close of last year 
the elective members of the Court of Policy proposed a reduction of 
twenty-five per cent, upon all salaries above 700 dollars a-year. The 
Colonial-office refused to accede to this proposal ; and the governor carried 
the estimates for the year in the Court of Policy by the exercise of his 
double vote. The Combined Court then refused to vote the supplies for 
the period required by the governor. The Colonial-office has retaliated 
upon them for this conduct by stopping immigration to British Guiana, 
and by refusing the usual licenses to carry .liberated negroes from Sierra 
Leone to that colony. This unexpected proceeding has occasioned con- 


considerable inconvenience and loss to various shipowners in this country, 
who complain that no reliance can be placed upon the Colonial -office with 
its perpetually shifting regulations. 

The Cape of Good Hope and the Mauritius have each of them about 
the same population, namely, 160,000, and being Crown colonies, their 
rate of expenditure is about the same as that of the Crown colonies of 
the West Indies, namely, 1 7s. a head ; they are grievously taxed, 
especially the Mauritius. As I have already said, the governor of the 
Mauritius has 7,000 a-year, and the governor of the Cape has as much 
as the President of the United States. 

It may be said that the rate of expenditure is higher in the Crown 
colonies, because, generally speaking, those colonies are more thinly 
peopled than the colonies with representative assemblies. It is perfectly 
true that, everything else being the same, the rate of expenditure in a 
thinly peopled territory will generally exceed that of a thickly peopled 
one. But the Crown colony of the Mauritius is four times as densely 
peopled as Jamaica, yet the rate of expenditure in Jamaica per head of 
the population is less than one-half of what it is in the Mauritius. Again, 
the Crown colony of Malta is one of the most densely peopled spots on 
the face of the earth, yet the rate of expenditure is 16s. 6d. a head of 
the population, or twenty per cent, more than that of the plantations in 
the West Indies ; or nearly double the ordinary rate of expenditure in 
the thinly peopled North American colonies. Again, Malta is more than 
twice as thickly populated as the Ionian States, but those states have a 
certain amount of self-government, and their rate of expenditure in 1840 
(the last return which I have been able to get at) was 14s. 3d. a head, or 
2s. 3d. a head less than that of Malta. 

Ceylon is the only apparent exception to the rule, that the expenditure 
of colonies governed by the Colonial-office is greater than that of self- 
governed colonies. According to Sir Emerson Tennent, the population 
of Ceylon in 1846 must have amounted to 1,500,000, and the expenditure 
in that year was 498,000, or at the rate of 6s. 7d. a head of the popula- 
tion. It is true this rate of expenditure is lower than that of any other 
colony, yet I believe it will be found to be extravagant when the nature 
of the population is considered ; for it ought to be compared with that of 
the territories governed by the East India Company, which are inhabited 
by an analogous population, but are locally governed by men carefully 
selected on account of their special aptitude. The population of those 
territories is said to be about 93,000,000, and the expenditure on the 
average of the five years ending 1844 was 20,000,000 sterling, therefore 
at the rate of 4s. 3d. a head of the population, or one-third less than that 
of Ceylon. There can be no doubt that if Ceylon were transferred, as I 
propose, to the East India Company, it would be more economically 
governed than it is by the Colonial- office. 

Lastly, with regard to the Australian colonies. New South Wales is 
the only one which has a representative assembly of any kind. It com- 
menced its existence in 1843, and immediately caused an extraordinary 
diminution in the expenditure.. In 1841 the free population of New 
South Wales amounted to about 102,000, and the ordinary expenditure, 
exclusive of immigration, was 350,000, or at the enormous rate of 3 4s. 
a-head of the population. In 1843 the Representative Assembly at once 


diminished the expenditure for the subsequent year by 60,000 ; and in 
1846, when the free population amounted to 178,000, the expenditure was 
only 254,000, or at the rate of 1 8s. a-head of the population. This 
extraordinary reduction in the rate of expenditure may be attributed, to 
a certain extent, to immigration ; but the reduction in the positive amount 
of expenditure can be distinctly traced to the commencement of local 
self-government in 1843. 

Compare the rate of expenditure of New South Wales with that of the 
neighbouring colony of Van Diemen's Land, which has in vain petitioned 
for a representative assembly. In 1 842 the free population of that colony 
amounted to 37,000, and on the average of the four years ending with 
1844, the expenditure, exclusive of immigration, was 161,000, or at 
the enormous rate of 4 6s. a-head. This rate of expenditure was not 
very different from that of the kindred colony of New South Wales prior 
to the establishment of representative government ; but it was more than 
three times that of New South Wales after the establishment of a repre- 
sentative government. It must, however, be acknowledged that the 
difference in the rate of expenditure of the two colonies may be attributed 
in part, though certainly not altogether, to the abolition of transportation 
to New South Wales, and to its continuance, in its worst form, to Van 
Diemen's Land. The house may remember the appalling description 
which was given last year of the loathsome moral state of the convict 
population of that colony and its dependency, Norfolk Island ; of their 
hideous crimes ; of their frightful diseases ; and of their atrocious mur- 
ders. It was shown that the unhappy state of that colony was brought 
about partly by the negligence of the then Secretary of State for the 
Colonies, Lord Stanley ; partly by the mismanagement of the then 
Governor of Van Diemen's Land, Sir Eardly Wilmott ; and partly by the 
misconduct of the then commandant of Norfolk Island, Major Childs. 
In consequence of these horrid disclosures, it was announced last year to 
the Governor of Van Diemen's Land, Sir W. Denison, that it was the 
intention of the Government that transportation should be discontinued 
altogether, and that announcement was received with great satisfaction 
in the colony. Unfortunately, it now appears that transportation is to 
be renewed to Van Diemen's Land, though in a mitigated form. The 
colonists will be bitterly disappointed and exasperated when they receive 
this information. At present they are discontented ; for to meet the vast 
expenditure of the colony, taxes have been imposed which the judges 
have pronounced to be illegal ; and one of the Governors so deciding has 
been removed by the Governor, as the colonists believe, in consequence 
of his decision ; a belief which, from the statements made to the house 
by the honourable gentleman the Under Secretary of State for the colo- 
nies, appears to be unfounded. The colonists, however, will have every 
reason to be dissatisfied with the renewal of transportation, Avhich will 
mar their prospects, and make them for ever the plague-spot and reproach 
of Australasia. 

In the other Australian colonies which have not representative govern- 
ments, I am unable to state with accuracy the rate of expenditure per 
head of the population. In South Australia, at one time, it exceeded 
10 a-head per annum ; and the colony became utterly bankrupt through 
the extravagance of its governor, Colonel Gawler. We had to liquidate 


its debts, partly by a gift in 1842 to the amount of 214,936, and by 
loan of 85,000. This loan will be repaid, because South Australia is 
becoming rich, in consequence of the discovery of mines. With regard 
to these mines, it is said that the Colonial Office has created great dissa- 
tisfaction in this colony by reserving a royalty of one-fifteenth of their 
gross produce. The house is probably not aware that almost every year 
the Colonial Office makes some change in the management of the waste 
lands of the Australian colonies, which affects, to a greater or less extent, 
the value of all landed property in those colonies. For instance, with 
reference to minerals. Originally all minerals were reserved to the 
Crown, and only the surface of the soil was conveyed to the purchaser. 
In one instance, however, Lord Bathurst, when Secretary of State for the 
Colonies, gave all the coal in New South Wales to one company. In 
consequence of these reservations, no one had any interest in searching 
for or in discovering mines, therefore no mines were discovered, or, if 
discovered, they were carefully concealed. When, however, the noble 
lord the member for the city of London became Secretary of State for the 
Colonies, he, with his usual good sense, at once perceived the impolicy of 
such reservations, and under his rule all minerals were conveyed to the 
purchaser of the soil. Then mines were discovered, especially in South 
Australia ; and then, to the astonishment of most persons, the Colonial 
Office determined upon reserving a royalty upon all future mines. 

Mr. Hawes : No, no. 

Sir William Molesworth : What ! Do you mean to say that you have 
in no instance reserved a royalty ? 

Mr. Hawes : I mean to say that the late Colonial Secretary, Lord 
Stanley, did it.* 

Sir William Molesworth : Well, it matters not who did it. The con- 
sequence is, that the previously-discovered mines, which are nearer the 
coast, and therefore can be worked with less expense, will have to pay 
nothing ; whilst the subsequently-discovered mines, which are further 
from the coast and therefore more expensive to work, will have to pay a 
royalty of 6| per cent, on their gross produce. Such a measure is bad 
on economical grounds, and bad also in policy ; for sound policy requires 
that this country should interfere as little as possible in the internal 
affairs of its colonies, and, above all, as little as possible with their 
pockets. The policy of the noble lord (the member for the City of 
London) was the right and statesman-like one ; sell your land to the 
colonists and have done with it. Signeuries and royalties are relics of 
feudalism, wholly unsuited to colonies. Their establishment is another 
instance of the utter ignorance of men and things which the Colonial- 
office generally displays in its administration of the colonies ; and, to 
crown the absurdity, the emigration commissioners report that these 
royalties are, at present, not worth collecting in South Australia. 

Swan River, alias Western Australia, has a delicious climate, much 
good land, plenty of coal, and is well situated for commerce ; it might 
have proved a flourishing colony by this time, but it was over-laid at its by the Colonial-office. Its expenditure exceeds its income ; and we 

* Mr. Hawes subsequently stated that these royalties had been abandoned a few days 
before this speech was made ; a fact which had not previously been communicated to the 


have to pay seven or eight thousand pounds a year for its civil govern- 

Lastly, New Zealand. I do not know the rate of expenditure per head 
of the population of that colony. Its expenditure, however, far exceeds 
its income. We annually vote between twenty and thirty thousand pounds 
a year for its civil government, exclusive of the bill which we shall have 
to pay for Maori wars. In the course of the last two years, we have 
voted that 236,000 shall be lent to the New Zealand Company, which I 
hope will be repaid some day or other. In that colony, what with imbe- 
cile governors in the beginning, what with constitutions proclaimed and 
suspended, what with quarrels with the natives, what with missionaries 
snd land sharks, there has been a state of the most extraordinary confu- 
sion ; yet, I believe, through the indomitable energy of our race, New 
Zealand will ultimately become a flourishing colony, the Britain of the 
Southern Seas. The House may remember that in 1846 the Colonial- 
office imagined a nondescript constitution for New Zealand, and sent it 
off post haste to that colony. It was to divide New Zealand into two 
provinces New Ulster and New Munster. Each was to have a repre- 
sentative assembly. When the constitution arrived, Governor Grey 
refused to bestow it on New Ulster, on the grounds that it would enable 
the British population to legislate for and tax the natives. Therefore 
Governor Grey suspended the constitution of New Ulster till he could 
receive further instructions ; but he expressed his opinions in very strong 
terms that the inhabitants of New Munster were fit for a constitution. 
When this intelligence reached the Colonial-office, Lord Grey immedi- 
ately proposed to Parliament a bill (which was passed about three or four 
months ago) to suspend the constitution of both provinces. Now I infer, 
from late accounts from the colonies, that New Munster has obtained its 
constitution ; and perhaps its representatives will be assembled, and will 
be hard at work legislating, when orders will arrive from England to 
suspend their constitution, and to dismiss them with ignominy. A curious 
farce is the history of the management of this colony by the Colonial- 
office. This same nondescript New Zealand constituion was sent by the 
Colonial-office to New South Wales for the colonists to inspect, and to 
see how they would like a similar one. They have rejected it with scorn 
and contempt. I am afraid, sir, that the present Secretary of State for 
the Colonies, notwithstanding his very great abilities, will not be renowned 
in future history as either the Solon or Lycurgus of Australia. 

I think I have sufficiently established my position that, in every portion 
of the globe, the British colonies are more economically and better 
governed in proportion as they are self-governed. In North America the 
various states of the Union govern themselves twenty five per cent, 
cheaper than the Canadas do, which are to a certain extent under the 
control of the Colonial Office. In the West Indies the Crown Colonies, 
which are governed by the Colonial Omce, are twice as heavily taxed as 
the plantations ; and in Australia, and in the Mediterranean, the same 
rule holds good. These facts justify the conclusion at which I now 
arrive, that the greater the amount of local self-government, and the less 
the Colonial Office interferes in the internal affairs of the colonies, the 
more economically and the better the colonies will be governed. In the 
course of the last ten years petitions, complaining of Colonial Office 


government, and praying for representative government, have been 
presented from the Cape of Good Hope, New South Wales, Van 
Diemen's Land, Western Australia, South Australia, New Zealand, 
British Guiana, Trinidad, St. Lucia, and Malta. The prayer of only 
one of these petitions has been acceded to. New South Wales has 
obtained a mongrel form of representative government, which must soon 
be amended, though not in the fashion proposed by the Colonial Office. 
All the other petitions have been rejected. Now I do not assert that each of 
these colonies would ^derive the same amount of benefit from free 
institutions ; but I am prepared to maintain that with representative 
government every one of them, not excepting the Mauritius, would have 
been more economically and better governed than they have been or are 
governed by the Colonial Office. 

In saying this I do not mean to speak with disrespect either of past or 
present Secretaries of State for the Colonies ; but there is no essential 
difference between them ; the system is throughout the same, whoever 
may be the nominal chief. Of that system, however, I do intend to 
speak with disrespect ; and I can quote, in justification of my so doing, 
some high authorities on this side of the house, who have carefully studied 
the subject. I mean my honourable friend the member for Liskeard 
(Mr. C. Buller), the hon. gentleman the member for Sheffield (Mr. 
Ward), and the noble Earl at the head of the Colonial Office, before he 
became Secretary of State for the Colonies. As long as that system 
exists, the majority of the colonies must be ill governed, and their inha- 
bitants discontented ; for the Colonial Office undertakes to perform an 
impossible task, It undertakes the administration, civil, military, finan- 
cial, judicial, and ecclesiastical, of some forty different communities, with 
various institutions, languages, laws, customs, wants, and interests. It 
undertakes to legislate more or less for all these colonies, and altogether 
for those which have no representative assemblies. It would be difficult 
enough to discharge all these functions in a single office, if all the colo- 
nies were close together and close to England, but they are scattered 
over the surface of the globe, from the Arctic to the Antarctic pole. To 
most of them several months must elapse, to some of them a whole year 
must elapse, before an answer to a letter can be received, before a petition 
can be complied with, or a grievance redressed. Therefore, orders which 
are issued from the Colonial Office in accordance with the last advices 
from a colony are, in innumerable instances, wholly unsuited to the state 
of the colony when the orders arrive ; in some cases, questions which 
time has settled are re-opened, forgotten disputes are revived, and the 
tardy interference of the Colonial Office is felt to be a curse even when a 
wrong is redressed. In other cases, the instructions of the Colonial 
Office are wisely disregarded by the governors, or rejected with derision 
by the colonial assemblies, who marvel at the crass ignorance of their 
transatlantic rulers. 

In addition to its other arduous functions, the Colonial Office is required 
to assist in the vain attempt to suppress the slave trade with Africa ; and 
it has likewise the difficult task of adminstering a secondary punishment 
in a penal colony at the antipodes. Now, if it were possible for any 
mortal man to discharge the duties of such an office, it is evident that he 
ought to possess, not merely great mental powers, but a long and intimate 


acquaintance with the affairs of the different colonies ; he should be 
brought up to the business, it should be the study of his life, and "he 
should be appointed on account of his special aptitude to conduct such 
business. Is this the rule for selecting Secretaries of State for the colo- 
nies ? Nothing of the kind. They are generally chosen hap-hazard 
from the chiefs of the two great political parties in this or the other 
House of Parliament ; and they retain their office, on the average, some 
eighteen months or so. During the last nine years there have been no 
less than six Colonial Secretaries, namely, Lord Glenelg, Lord Nor- 
manby, Lord John Russell, Lord Stanley, Mr. Gladstone, and Lord Grey ; 
all of them, I acknowledge, are men of great ability ; all of them, I 
believe, most anxious to use their abilities for the benefit of their country 
and of the colonies ; but I feel persuaded that one-third of them had 
little or no acquaintance with colonial affairs prior to their acceptance of 
office ; just, therefore, as they were beginning to learn the wants and 
interests of the more important colonies, and to acquire the first rudiments 
of colonial lore, they were succeeded by some other statesman, who had 
to commence his lessons as Secretary of State for the Colonies, and to 
try his hand in the despotic and irresponsible government of some score 
or so of dependent states. 

In fact, the Colonial Government of this country is an ever- changing, 
frequently well-intentioned, but invariably weak and ignorant despotism. 
Its policy varies incessantly, swayed about by opposite influences ; at 
one time directed, perhaps, by the West India body 4 the next instant by 
the Anti- Slavery Society, then by Canadian merchants, or by a New 
Zealand Company, or by a Missionary Society : it is everything by turns, 
and nothing long ; Saint, Protectionist, Free-trader, in rapid succession ; 
one day it originates a project, the next day abandons it ; therefore, all 
its schemes are abortions, and all its measures are unsuccessful ; witness 
the economical condition of the West Indies, the frontier relations of the 
Cape of Good Hope, the immoral state of Van Diemen's Land, and the 
pseudo-systematic colonization and revoked constitution of New Zealand. 

Such a government might suit serfs and other barbarians ; but to men 
of our race, intelligent and energetic Englishmen, accustomed to freedom 
and to local self-government, it is one of the most hateful and odious 
governments that can well be imagined. It is difficult to express the 
deap-seated hatred and contempt which is felt for the Colonial-office by 
almost every dependency subject to its sway. If you doubt this fact, put 
the question to the West Indies and the Mauritius ; put the same 
question to Van Diemen's Land, to New South Wales, to New Zealand, 
and your other Australian colonies ; from all of them you will receive 
the same answer, and the same prayer to be freed from the control of the 
Colonial-office. Even the Canadas are not content, though they have 
responsible government ; and though, in most respects, they are virtually 
independent of the Colonial-office, yet every now and then the Colonial- 
office contrives to produce irritation by stupid interference in some ques- 
tion of minor importance, such as the regulations of a banking-bill, or 
the amount of a petty salary. 

Though the colonies have ample reason to complain of the manner in 
which their affairs are administered by the Colonial-office in this country, 
they have still greater reason to complain of the governors and other 



tionaries who are sent by tlie Colonial-office to the colonies ; for, 
generally speaking, they are chosen, not on account of any special apti- 
tude for, or knowledge of, the business they will have to perform, but for 
reasons foreign to the interests of the colonies. For instance, poor rela- 
tions, or needy dependents of men having political influence ; officers in 
the army or navy, who have been unsuccessful in their professions ; brief- 
less barristers ; electioneering agents ; importunate applicants for public 
employment, whose employment in this country public opinion would 
forbid ; and at times, even discreditable partizans whom it is expedient 
to get rid of in the colonies ; these are the materials out of which the 
Colonial-office has too frequently manufactured its governors and. other 
functionaries. Therefore, in most cases, they are signally unfit for the 
duties which they have to perform, and being wholly ignorant of the 
affairs of the colony to which they are appointed, they become the tools 
of one or other of the colonial factions ; whence perpetual jealousies and 
never-ending feuds. The governors, the judges, and the other high 
functionaries are generally on hostile terms. The governors amove the 
judges, the judges appeal to us for redress ; every year a petition or two 
of this kind comes under the consideration of Parliament. To settle 
such questions the Colonial- office has just created a new tribunal, com- 
posed of an ex-Indian judge and railway commissioner, and of an 
ex-permanent Under-Secretary of State for the Colonies ; the one with 
little knowledge of Colonial affairs, the other famed for years as the real 
head of the colonial system, and, therefore, reputed to be the evil genius 
of the colonies. It would be easy to cite instances which have occurred 
during the last ten years which would illustrate every one of these posi- 
tions. I forbear, however, from mentioning names, as the facts are 
notorious to every one who has taken any interest in Colonial affairs. 

It is no wonder that the colonies are discontented, and that they are 
badly and expensively governed. Is there any remedy for this state of 
things ? I have traced the evil to its source in the colonial system of the 
Colonial-office. Can that system be amended ? It appears to me that 
the Colonial-office, as an instrument for governing the colonies, must 
always be far inferior to any mode of self-government by the colonists ; 
for it is evident that at least in ninety-nine cases out of every hundred, 
the colonists the men on the spot must be better judges of their own 
interests than honourable gentlemen far away in Downing-street can pos- 
sibly be. It is evident, likewise, that (though the empire at large has a 
deep interest in the good and economical government of the colonies ; 
though all of us here present are most sincerely desirous that the 
colonies should be contented and happy), yet we have other things to 
do besides studying colonial affairs and looking after the Colonial- 
office ; therefore, the Colonial-office is virtually irresponsible. It may 
play what pranks it pleases ; it is only when we have to pay for a 
Canadian insurrection, or a Kaffir war, that an outcry is raised, and 
the Colonial-office itself is called to account, and then there is not above 
a score of us who know anything about the subject, even after a laborious 
study of the documents carefully prepared for the purpose by the Colonial- 
office. Remember, likewise, that implicit reliance cannot be placed on 
those documents. Some, for instance, are long didactic despatches, 
written for the sole purpose of being presented to Parliament, not in- 


tended to produce any specific results in the colonies, but full of well- 
turned periods, containing lofty sentiments and apparently statesmanlike 
views, calculated to gain credit for the office, and to satisfy the minds of 
honourable, ignorant, and confiding members, who soon afterwards forget 
all about the matter. Again, as a collection of materials for enabling the 
House to form a judgment with regard to colonial affairs, those documents 
are not to be trusted, for, generally speaking, they are tainted with par- 
tiality, and necessarily so, because they are selected out of a vast mass, 
on account of their supposed importance. Of that importance the Colo- 
nial-office is the sole and irresponsible judge : it determines without 
appeal what shall be produced and what shall be suppressed. In so 
doing, it must obey the unchanging laws of human nature, and attach 
greater importance to those documents which confirm its views, and less 
importance to those which are adverse to its opinions. The former, 
therefore, obtain its special care, and are sure to be produced ; the latter 
are comparatively neglected, and liable to be forgotten and suppressed ; 
the result is inevitable, namely, partial statements ; instances of human 
fallibility, affording incontestible proofs of the impossibility under which 
this House labours of forming a correct judgment with regard to colonial 
affairs. For similar reasons the Colonial-office labours under a similar 
difficulty, because the statements made to it by the colonial authorities 
must frequently be of a partial character, and at times wholly untrust- 
worthy ; yet always months, and sometimes whole years, elapse before 
any explanation of those statements can be obtained. Therefore ignorance 
and responsibility are the characteristic defects of our present mode of 
governing the colonies. For these defects there is no remedy but local 

Hence I come to the conclusion, that we should delegate to the colonies 
all powers of local legislation and administration which are now possessed 
by the Colonial-office, with the reservation only of those powers the 
exercise of which would be absolutely inconsistent with the sovereignty of 
this country, or might be directly injurious to the interests of the whole 
empire. It appears to me that the powers that ought to be so reserved 
are few in number, and could easily be defined. To determine them, it 
would be necessary merely to consider what are the benefits which this 
country may derive from the colonies, and what is requisite to secure the 
continuous enjoyment of those benefits. 

Colonies are useful either as affording markets for our produce, or out- 
lets for our population. To prove their utility as markets, my honour- 
able friend the member for Liskeard, in his most able and admirable 
speech, in 1843, on systematic colonization, showed that the rate of con- 
sumption of British produce and manufactures, per head of the popula- 
tion, was very much greater in colonies than in other countries. Of the 
correctness of this position there can be no doubt. In 1844, continental 
Europe, with a population of about 220,000,000 of inhabitants, did not 
consume more than 24,000,000 worth of our produce and manufac- 
tures ; whilst our colonies (including the United States), with a popula- 
tion not exceeding 25,000,000, consumed 16,000,000 worth of our goods. 
Therefore, while the rate of consumption of our goods did not exceed 
2s. 2d. a-head in continental Europe, it amounted to 8s. a-head in the 
United States, and 1 12s. a-head in our other colonies. It must, how- 


ever, be admitted, that a considerable portion of our trade with our subject 
colonies, consists of goods sent to defray the cost of our establishments 
there. Making, however, every fair deduction on that account, still it 
cannot be denied that they are excellent markets for our goods. It is very 
unfortunate, therefore, that they cost us so much as 16s. a head of their 
population for government and defence, as that sum must absorb the 
greater portion of, if not all, the profit of our trade with those colonies. 

To show the utility of colonies as outlets for our population, I may 
refer to the reports of the emigration commissioners, from which it 
appears that in the course of the last twenty years, 1,673,803 persons 
have emigrated from this country, of whom 825,564 went to the United 
States, 702,101 to the North American colonies, 127,188 to the Australian 
colonies, and 19,090 to other places. It would be interesting to know 
what has been the cost of this emigration, and how it has been defrayed. 
I cannot put it down at less than 20,000,000 sterling, of which about 
1,500,000 were paid out of the proceeds of land sales in the Australian 
colonies. This emigration has varied considerably in amount from year 
to year ; from the minimum of 26,092 persons in 1828, to the maximum 
of 258,270 persons last year. If averages of five years be taken, it 
appears to have gone on steadily increasing in amount ; for on the 
average of the five years ending with 1832, it amounted to 60,000 persons 
a-year: ending with 1837, to 66,000 persons a-year; ending with 1842, 
to 86.000 persons a-year; and ending with 1847, to 121,000 persons 
a-year. Therefore the habit of emigrating is confirmed, and becoming 
more powerful every day ; and therefore colonies are becoming more 
useful as outlets for our population. 

Therefore, free trade with the colonies, and free access to the colonies 
should, in my opinion, be the sole end and aim of the dominion which 
Great Britain still retains over her colonies. By keeping these two ob- 
jects distinctly in view, by bestowing upon the colonies all powers of 
local legislation and administration which are not absolutely inconsistent 
with these objects and the sovereignty of this country, I believe that our 
colonial expenditure might be greatly diminished in amount, and that our 
colonial empire would flourish and become of incalculable utility to this 

I do not propose to abandon any portion of that empire. I only com- 
plain that it is so little use to us ; that it is a vast tract of fertile desert, 
which costs us 4,000,000 sterling a-year, and yet only contains a million 
and a half of our race. Would it not be possible to people this desert 
with active and thriving Englishmen ? To cover it with communities 
composed of men with wants, habits, and feelings, similar to our own, 
anxious to carry on with us a mutually beneficial trade ? In this country, 
every trade, every profession, and every branch of industry, are over- 
stocked ; in every quarter there is a fierce competition for employment. 
On the contrary, in the colonies, there is an equally fierce competition for 
labour of every kind. NoWj is there any mode of bridging over the 
oceans that intervene, so that our colonies may be to the United Kingdom, 
what the backwoods are to the United States r If such a plan could be 
devised, if it could be carried into execution, it might tend to solve the 
most difficult economical problems of England and of Ireland. 

To carry such a plan into execution, two things would be requisite. 


First, funds wherewith to convey the poorer classes to the colonies. How 
could such funds be obtained ? The hon. gentleman the member for 
Sheffield, the hon. gentleman the member for Gateshead, and my hon. 
friend the member for Liskeard have, in their numerous and able speeches 
upon this subject, told us that sufficient funds could be obtained by the 
sale of waste lands, according to the well-known plan of Mr. Wakefield. 
I hold the same opinion. I firmly believe that with continuous and 
systematic emigration, sufficient funds could be so obtained. But I 
will suppose, for the sake of argument, that they must be obtained, 
for the present, from some other source. Now, I ask the house 
to consider, first, that we spend four millions sterling a-year in the colo- 
nies on army, navy, ordnance, commissariat, Kafir wars, Canadian rebel- 
lions, and the like ; secondly, that for half four millions (the sum which 
I propose to save by a reduction of colonial expenditure) we might send 
annually to Australia 150,000 persons, and to Canada twice that number. 
I ask the house, at the expiration of ten or fifteen years, from which of 
these two modes of expending the public money would the nation derive 
the greater benefit ? Our army, navy, and ordnance cost us at present 
from six to seven millions sterling a-year more than they did in 1835, 
when their force was ample for the defence of the empire. What have 
we to show in return for this enormous increase of expenditure ? A Cana- 
dian insurrection suppressed, a Kafir war terminated, barren trophies in 
India, the gates of Somnauth, Hong Kong, Labuan, and the Falkland 
Islands. What should we have had to show for it had only a portion of 
it been expended on colonization ? A third part of it (the two millions 
a-year, which I affirm can be spared from our colonial expenditure) would 
have been sufficient in ten years to double or triple the British population 
of our colonial empire. 

For instance, that sum would in ten years have conveyed a million and 
a half of our fellow-citizens to Australasia; where the climate is so 
peculiarly suited to our race, where abundance of food can easily be 
obtained ; there, flourishing and contented, they would have been anxious 
to purchase our produce and manufactures ; wealthy states, worthy of the 
British name, would have been generated, carrying on with us an 
enormous trade ; self-governed they would have needed neither army nor 
navy to protect them, and would have gladly defrayed every local ex- 
pense. That would have been a colonial empire to boast about ! 

Again, the same sum of two millions sterling a-year would, in ten 
years, have conveyed to North America, some three millions ; say, of 
Irishmen. With that sum I believe you might have created beyond the 
Atlantic a new and happy Ireland, so attractive to the Celtic race that 
they would have migrated in shoals from the old and unhappy Ireland, 
and thus, perhaps, have enabled you to solve that fearful problem, which 
neither gagging bills, nor coercion bills, nor alien bills, nor even a repeal 
of the union will ever solve. That indeed would have been a feat for a 
great statesman to accomplish, and would have covered his name with 
immortal renown ! I do grudge the four millions a year which we 
squander upon our colonies, when I consider what might be done with 
half that sum for the benefit of this country, and of the colonies by means 
of systematic colonization. 

But to colonize beneficially, it is necessary that the higher and richer, 


as well as the poorer classes ; that the employers of labour as well as the 
employed ; that all classes of society should migrate together, forming 
new communities, analogous to that of the parent state. On such prin- 
ciples alone have successful colonies been founded in ancient or modern 
times. On such principles the colonies of Greece and of New England 
were founded. 

For instance, from the over- crowded cities of Greece the colonists 
departed under the guidance of their foremost men; they carried 
along with them the images of their heroes and their gods, whose 
common worship linked them for ever to their ancient home ; arrived 
at their destination, they formed states after the model of the parent 
city ; they flourished in wealth, excelled in all the arts of civilized life, 
extended the empire, and added to the renown of the Dorian or Ionian 
name. Not dissimilar in principle was the old English mode of colo- 
nizing, except that our colonies, instead of commencing their existence 
as independent states, professed their allegiance to the mother country ; 
but their charters gave them all the essential powers of self-government, 
and complete control over their internal affairs. They flourished rapidly, 
were most loyal, and sincerely attached to our empire, till we drove them 
into just rebellion by our new colonial system. Very different from these 
successful modes of colonizing has been that of the Colonial- office. It has 
been either a shovelling out of paupers or a transportation of criminals, 
whereby some of the fairest portions of the British dominions have been 
converted into pest-houses of pauperism, or sinks of iniquity, polluting 
the earth with unheard-of diseases and umentionable crimes. No gentle- 
man, no man of birth or education, who knows anything about the matter, 
would ever think of emigrating to a colony, to be under the control of 
the Colonial-office. But if the colonies were properly planted, and self- 
governed according to the old fashion, then our kinsmen and friends, 
instead of over-stocking the liberal professions, instead of over-crowding 
the army and navy, where no career is open for them, would seek their 
fortunes in the colonies and prosper ; for we are by nature a colonizing 
people. The same destiny that led our forefathers from their homes in 
the farthest east, still urges us onwards to occupy the uninhabited regions 
of the west and the south ; and America, and Australia, and New Zea- 
land anxiously expect our arrival to convert their wastes into happy 
abodes of the Anglo-Saxon race. 

In making these observations I wish merely to show, that if Vast sums 
of money are to be expended on the colonies, they can be expended in 
a manner far more beneficial to the interests both of the colonies and of 
the rest of the empire than they have been hitherto expended. I do not, 
however, intend to propose to the House any plan of systematic coloniza- 
tion, or any grant of public money for that purpose. My only objects, 
at present, are reduction of useless expenditure, and reform of bad 
colonial government, which are things good in themselves without 
reference to any ulterior measures. But I will presume to express 
my belief that there is a great and noble career open for any statesman 
who, possessing the power, shall, with firm and vigorous determina- 
tion, curtail that expenditure, reform that system of government, and, 
at the same time, promote systematic colonization. In what manner 
colonial expenditure can be curtailed without detriment to the^interests of 
the empire, in what manner the system of colonial government can be 


amended for the benefit of the colonies, I have attempted to show ; and in 
the hope that I have succeeded in proving that that expenditure ought 
to be curtailed, and that system of government ought to be amended, I 
take the liberty of moving the resolution : " That it is the opinion of 
this House that the colonial expenditure of the British empire demands 
inquiry, with a view to its reduction ; and that to accomplish this reduc- 
tion, and to secure greater contentment and prosperity to the colonists, 
they ought to be invested with large powers for the administration of 
their local affairs." And if the Government will accede to this motion, 
I give notice that next session I shall follow up this subject by moving 
for a committee of inquiry. 

[No substantive motion followed this able speech, as it was considered by 
Sir William Molesworth and his friends that the bare mention of those 
admitted facts would be sufficient to induce the Government to come 
forward with some proposal for an entire revision of our colonial 
system. As no steps have yet been taken in this direction, it is to be 
hoped that the patriotic members of the House of Commons will not 
allow this vital question to slumber during the present session of Par- 
liament, but will forthwith adopt such measures as will force on the 
attention of the Government the necessity for promoting extensive 
reforms in this department of administration, seeing that the manner 
in which it is conducted has an intimate bearing on all really effective 
reductions in the military and naval expenditure of the country. 

In future numbers of these Tracts the Association hope to bring 
forward additional evidence in support of their position, that the system^ 
on which the colonies have been hitherto governed must undergo a" 
complete revision and re-modelling, if the future prosperity of the 
mother country, and the claims of millions of her industrious sons, are 
to be consulted.] 


The Financial Reform Association was instituted in Liverpool, on the 20th of 
April, 1848, for the following 


1st. To use all lawful and constitutional means of inducing the most rigid economy 
in the expenditure of the Government, consistent with due efficiency in the several de- 
partments in the public service. 

2nd. To advocate the adoption of a simple and equitable system of direct taxation, 
fairly levied upon property and income, in lieu of the present unequal, complicated, and 
expensivey-collected duties upon commodities. 

Political partisanship is distinctly disowned, the Association being composed of men of 
all political parties. 

Post-office orders to be made payable to EDWARD BRODRIBB, Esq., Treasurer 
of the Association, Harrington Chambers, North John-street. 

Subscriptions are also received by Mr. EFFINGHAM WILSON, Royal Exchange, 


Harrrington Cliambers, North John-street, Liverpool, March, 1849. 

LIVERPOOL: Published by the ASSOCIATION, Harrington Chambers, North John-street; by 
SMITH, ROGERSON, and Co., Lord-street; and Sold by all the Booksellers. LONDON- The 
Trade Supplied at the Office of the Standard of Freedom, 335, Strand, and by SIMPKIN, MAS- 
SHALL, and Co., Stationers' Hall-court ; GEORGE VICKERS, Holywell-street, Strand ; GROOM- 
BRIDGE and SONS, Paternoster-row ; EFFINGHAM WILSON, Royal Exchange; CHARLES GILPIN, 
5, Bishopsgate-street ; H. BINKS, 85, Aldersgate-street. DUBLIN, by GILPIN, Dame-street 

Printed at the Office of the "STANDARD OF FREEDOM," 335, Strand, London 


No. 13. 




THERE is a ship in the navy called the Leda, and at some former period there was 
another of the same name, which is now spoken of as " Old Leda." Old Leda was a 
ship of fair fame, and became a model, upon whose " lines" other ships were built 
a kind of mother of men-of-war. Her daughter ship Leda is a 46-gun frigate, of 
1,171 tons, built at Pembroke, betweeen October 1824 and April 1828. At the 
latter date she was launched. Her cost was 25 18s. 5d. per ton. 

Though named after old Leda, she was fashioned, to some extent, after a ship 
Mentioned in dockyard genealogy as the " French President." This President was a 
man-of-war, of good reputation in the French navy ; and it seems to have occurred to 
our Lords of the Admiralty, who are usually persons selected from rural life, by 
reason of their eminence in their respective counties, that to obtain a cross between 
two ships of different navies, would give a result as satisfactory as a cross between a 
Cheviot ewe and a Leicester ram. Young Leda was given to the ocean a thing of 
hope on the 15th of April, 1828. But, alas! for the sum of 30,353 5s. lid., 
which this daughter of war cost before she was out of her cradle ; and, alas ! for the 
thousands of pounds she has cost since ! from that day to this, she, the eldest hope 
of the doting Admiralty of 1824, has remained in the docks ; amongst ships, a melan- 
choly moping idiot ; crouched in a shed, she lies stripped almost bare, neglected, and 
forgotten. In her earlier years she was taken outside the harbour, in the fond hope 
that exercise might retrieve her organic malformation, in some measure, however 
small ; but the most skilful practitioners could not venture with her out of sight of 
the shore. She would not, could not, go to sea ; rocking herself to and fro, and 
weighing her head, or dipping, or lifting it, and plunging her gun ports under water, 
in the softest of summer winds, she threatened her own destruction. No expense 
had been spared to bring skill and science to her cure ; all that the afflicted Lords, 
secretaries, surveyors, builders, superintendents, and boatswains, of the Admiralty, 
whose pet she was while on the stocks, could do, with unlimited funds at their com- 
mand, has been done, but to no purpose. Poor Leda lies hopeless, helpless, in- 

It has been said that an old Admiral, more sagacious than the rest, foretold that 
"no good would come of bringing the model of a French Republican ship into the 
English Royal navy ;" and so it appears. For young Leda was not six months old 
when her brother Hotspur was launched. Hotspur was the same in tonnage as his 
sister, 1,171, and nearly the same in cost (Is. 4d. per ton additional), and like her, 
has lain in the docks ever since an idle ship, unfit to perform any work ; but, like 
her, prodigious in his tax-eating appetite. 

On the same day that Hotspur was launched at Pembroke, the 9th of October, 
1828, another ship, built on the lines of "old Leda," by the same Admiralty, but 
without the cross of the " French President," was launched at Woolwich. This was 
the Clyde 46-gun frigate of 1,081 tons, built at a cost of 29 10s. 3d. per ton. The 

Clyde, from that day of launching to the day of the last bulletin in 1848, has lain a 
crazy lump, never at sea, never likely to go to sea. 

And on the 17th of March of the same year, there was launched at Bombay, an 
84-gun ship, built as old Leda, 2,279 tons, at a cost of 30 4s. 9d. per ton, which was 
named the Bombay, and to this day lies a log upon the waters. 

In March, the following year, the fifth in order of the race of the President and 
old Leda, a 46-gun frigate, of 1,215 tons (cost not recorded), was launched at Bom- 
bay, named the Andromeda, and has been only eighteen months employed since. 
She is not so absolutely helpless as her brother Hotspur and her sister Leda, and is 
used as a kind of servant-of-all work for stores. 

The Eurotas, a 46-gun frigate of 1,168 tons, costing 24 19s. 9d. per ton, was 
launched in February, 1829. This was the sixth of the race of old Leda and the 
President, and has not done one day's work, nor exhibited the sign of doing work 
since launched. This ship has, however, been the subject of some interesting ex- 
periments, which we shall recount, with their interesting expenses, hereafter. 

The next offspring of old Leda was the Fox, 46-gun frigate, of 1,080 tons, launched 
August, 1829, at Portsmouth, at a cost of 28 4s. lOd. per ton, This ship lay a 
monument of folly fourteen years, eating taxes, and being eaten by the worms. 
The surveyors, shipwrights, and Lords of the Admiralty could do nothing to redress 
the organic infirmities of the Fox ; but, ultimately, a gentleman of skill, Mr. Joseph 
White, of Cowes, Isle of Wight, offered to cut away certain parts, add certain parts, 
and make the Fox fit to go to sea. The following lucid and elegant document is the 
official account of the operation : 

" A return of what orders or plans that may be in the surveyors department for 
lengthening the bow of the Fox, and to state the cost of the alterations of that ship." 

" Admiralty Order, 16th March, 1843. Their Lordships have desired Mr. White, of 
Cowes, to put himself in communication with the officers of Portsmouth yard, with a 
view to making an estimate of the cost of lengthening of the bows of the Fox, according 
to his plan, and the superintendent has been desired to send up an estimate accord- 

sturn). "No estimate seen by surveyor." 
"Admiralty Order, 1st May, 1843." To the Surveyor of the Navy." The Fox has 
been ordered to be proceeded with forthwith, on the plan of Mr. White, of Cowes, and 
that gentleman has been desired to put himself in communication with the officers of 
Portsmouth yard on the subject." 

(Return). " No plans for lengthening the bow forwarded or seen by the surveyor." 
" Fox. Expenses of altering and fitting for sea on the Hull : 

Materials 5,829 

"Workmanship 4,027 


There is, in another page of the returns, this item, which was paid the 22nd 
November, 1844 : " For remuneration for expenses incurred in superintending the 
construction of H. M. Ships Daring and Fox, 200. 

And under this same head of " sums paid to Mr. White, of Cowes, for plans, 
travelling expenses, &c., there are payments which indicate that this gentleman had 
been called in as a ship doctor extraordinary, to see her Majesty's brig Waterwitch. 
"Travelling expenses," 21. Also, 16th April, 1846: "For attendances during 
one year and a half at her Majesty's Dockyard, Woolwich, altering Amphion ; at 
Deptford in the laying off the Termagant and Pheeton, and at Portsmouth altering 
the Amphitrite, 350." The Termagant had cost 3,092 in alterations since 
launched in 1847, and was not " complete " in alterations in March, 1848. Also, 
" For journeys to London and the above places, attending and making out plans for 
engineers, and incidental expenses, 187 10s." Also, "For attendance between 
October, 1846, and March, 1848, on Termagant, Phaeton, and Euphrates, 500." 
Also, " For travelling expenses to London, attending and making out plans for 
engineers, &c., 279 10s." Total for expenses to Mr. White, 1,538. 

Having slightly digressed from the Fox into those other charges of the ship 
doctor, we return to that monster progeny of " old Leda," and the President, of 
which the Fox was the seventh. 

The Penelope, a 46-gun frigate, 1,091 tons, built at a cost of 26 Is. lid. per ton, 
and launched 13th October, 1829, was the eighth of this race issued into the world 


within eighteen months. Until she was fourteen years old she lay with the other 
victims of malformation, incurable as a frigate. At last it entered into the head of 
the master shipwright to suggest, that if she were cut in two and lengthened, she, 
having during fourteen years resolutely disobeyed her sailing gear, might be com- 
pelled to submit to be moved by a steam-engine. 

The Penelope was accordingly operated upon. Here is the first official return : 

" Statement of the expense incurred on the hull and machinery, by converting the 
Penelope, 42-gun frigate" (46 guns) "into a steam-frigate per A. O. 26th March, 
1842 : 

" Lengthened in midships 68 feet, and fitted for sea as a steam-frigate, with engines of 
650-horse power, at an expense for hull and machinery as herewith : 

Hull (materials) 17,585 

Workmanship 7,862 

Machinery 34,042 

Total for alterations and machinery 59,489" 

The next discovery was, that the Penelope's gun-ports were under water, and 
that had engines of 500-horse power been placed in her, instead of those of 650, her 
weights on board would have been less by " 240 tons," which the Report says is 
" equal to fourteen inches immersion, which would reduce the draught of water to 
18 feet 6 inches, and raise the ports to six ;" that 12 feet 8 inches from the engine- 
room for the vessel's accommodation would have been had; and the reduction in 
the cost of the engines would have been 9,392 less !" 

The next official information we have of the Penelope is in " the List of the Steam 
Navy, divided into three classes" (page 875, Appendix F, of the papers laid before 
the Select Committee of 1848 on Navy Estimates) : 

"Penelope, 1,616 tons, 625-horse power; greatest speed 9.6 per hour; a French 
frigate ruined, converted to a steam-ship ; useless except as a troop ship. Slow. Cost ? 

The tonnage is increased by her greater length. Her difference in horse-power 
from 650 is not explained. This list is dated 

" Admiralty, Somerset House, 

" Surveyor's Office, 14th July, 1848. 
(Signed) " B, W. WALKER." 

Captain Sir Baldwin W. Walker is a new surveyor, who has succeeded Sir William 
Symonds. The new surveyors of former times convicted the ships of their predeces- 
sors of some fault to get them set aside for new projects, which they could do with 
the utmost candour. Captain Walker imitates his predecessors in finding fault with 
their ships. It remains to be seen if his new projects be like theirs. 

The public recollection of the Parliamentary debates must be still fresh, in which 
Sir Charles Napier, M.P. for Marylebone, vexed the Lords of the Admiralty year 
after year with portraitures of their " lame ducks" and " slow coaches" of steam- 
frigates. The Admiral was seated on the Opposition benches. Like Admiral Vernon, 
who was on the Opposition benches a hundred years before, railing with unbridled 
tongue, who said he would chastise Spain with six ships, and reduce the Spanish 
colonies in succession, who, much to his own surprise, was selected from the Opposi- 
tion to get him some employment any thing to keep him out of the way, and who 
lost to Britain 154 ships, valued at 612,000, besides causing the loss of numerous 
vessels of commerce, and incurred an addition to the national debt of twenty mil- 
lions sterling in three years ! Like him, but fortunately at far less expense, Admiral 
Napier was surprised by the Board of Admiralty taking him at his word as to what 
he could do and would do. They bade him go and take timber, iron, men, and dock- 
yard machinery, and build a steam-ship according to his fancy. He did so, and the 
Sidon was the result. That ship is thus returned in the list with the remarks, signed 
" B. W. Walker :" 

" Sidon, 1,328 tons, 560-horse power; greatest speed (?) thirteen miles per hour; 
should have done fifteen miles per hour. Is crank, as I have seen her. Cannot sail 
when empty. Cost ? SIB CHARLES NAPIER." 

The notes of interrogation (?) used after " speed" and " cost" seem to indicate a 
doubt. At best the Sidon is a failure. Her first cost, when built in 1846, and the 

alterations to get her to " go" after she was " ready for sea," are briefly as follows : 

" Cost of the ship" (1846) ." 34,148 

" Cost of engines'' 34,155 

" Fitting for sea" (1846) 3,747 

More "fitting for sea" (1846) 1,226 

More "fitting for sea" (1846) 1,078 

More "fitting for sea" (1846) 5,428 

More "fitting for sea" (1846) 1,023 

More "fitting for sea" (1847) 1,808 

More "fitting for sea" (1847) 155 

More "fitting for sea" (1847) 2,350 

More "fitting for sea" (1847) 

Coals expended on trials of " fitting for sea" 702 

Total in getting the Sidon to. sea 86,244 

This seems a pretty experiment for Sir Charles Napier, who wasted considerably 
more than a fair share of the time of the House of Commons for three or four years, 
vexing the Government until he was permitted to try his hand at building a ship after 
his own plan, with something else than his own money. 

No wonder that Sir William Napier should think the pay of the tailor colonels of 
the army a light matter, and their shop profits a still lighter matter, the pay being 
86,850, and the profits 75,000, while Sir Charles Napier, one of his salt-water 
relations, is permitted to spend 86,244 on a toy of his brain, which the new surveyor 
says is crank, and will not sail empty, though a steamer ! 

This is a digression from the Leda race of ships ; but they are reverted to in the 
next section. The twin monsters of the family, Eurotas and Seahorse, leave their 
idiot sister and brother frigates, Leda, Hotspur, Clyde, Bombay, Andromeda, Penelope, 
and Fox, in the light of respectable ships, they are so transformed, re-transformed, 
and deformed. The sea serpent of Captain M'Quhae is a fire-side pet compared to 
the incomprehensible Seahorse monsters of the Frankenstein's of the Admiralty. 


The conclusion of the last section referred to some of the sailing ships of the navy, 
which have been, and are to be transformed into steamers. This section leads us 
farther into the subject. The evidence of Mr. Gordon, an eminent engineer, agent in 
London to Mr. Napier, of Glasgow, is most worthy of notice. 

On the 14th March, 1848, Mr. Gordon addressed the following letter to Lord 
Seymour, chairman of the Committee on the Navy Estimates : 

" 22, Fluyder-street, Whitehall. 

" MY LORD, The honourable member for the West Riding having heard some of my 
facts connected with the steam-marine, advises that 1 should offer to give evidence before the 

" Admiralty steam-marine orders to the extent of 160,000, have passed directly or 
indirectly through my hands, and have been executed by the house I am connected with ; 
and, besides, I have made all the calculations, drawings, and tenders for these and other 
Admiralty contracts, amounting to considerably upwards of a million sterling. 

" During eleven years I have occasionally warned the authorities of evils which increase 
in their departments, and you will see by the accompanying printed letter that five years ago 
I did the same in a more public manner. I spoke then, 1843, of saving in the department 
of the steam-marine many thousands a-year. I am now ready to show that, bad as was the 
case, confused, dilatory, and inefficient as was the system, and reckless as was the extra- 
vagance then of public money, the case of this importaBt arm of the nation's power is much 
worse now. It is quite possible that Lords Commissioners and Secretaries of the Ad- 
miralty may be advised now, as their predecessors in office were advised then, that I am the 
party who is wrong. My said printed letter (1843) was referred for report. But there is an 
official facility for extinguishing such exposure, or of suppressing the reports thereon." [The 
letter and report, it seems, were suppressed.] 

" I venture to hope that your lordship will remind the honourable committee of the 

following ' great facts' : that the steam navy has cost the country six millions sterling, 
exclusive of all reinstatement and expenses during commission. 

That the annual repairs now for engines and boilers are not lesss than 108,000 

That the annual cost for coals is 110,000 

That a very moderate allowance for depreciation of the steam navy may be stated 600,000 

Showing an annual cost of 818,000 

" And if we include five per cent, for depreciation of the tools, and per centage for cost of 
steam-basins and buildings, we may add a sum which will make the annual current expendi- 
ture for the steam marine, exclusive of new ships, the large annual sum of one million, for 
which the Admiralty have no statistical examination or digests whatever. It is true they 
have all the means ; but the honourable committee will find (if they examine me early) where 
to detect by competent witnesses, and how to correct effectually the workiug of a system 
which would have brought any but the national exchequer to bankruptcy." 

Mr. Gordon was examined by the committee, June 1, 1848. He read a passage 
from his letter addressed to the Admiralty in 1843, copies of which were sent to all 
the heads of departments ; it was this : " I submit to your lordships the following 
facts and arguments by which extravagance may be checked, the immense drainage 
of public money maybe reduced, good engine-makers and engineers afloat encouraged, 
the current economy of steam-ships regulated, and their efficiency for important 
services secured." 

He proceeded to state that no answer had been returned to that letter of 1843. 
Seventy-three steamers, with an aggregate of 24,000-horse power, had been ordered 
since then, and were completed, or in the course of construction. He was concerned 
in making some of the engines for them, but had not tendered for others, because the 
Admiralty, in their specification, limited the makers to a certain weight of engine, 
and offered what was a premium on inefficiency. They specified the width and depth 
of the ship's hold, and the space which the engines and coal bunkers were to occupy, 
and added in their specification and accompanying letter, that " all those tenders 
which place engines of sufficient power in a space less than " (that specified), " and 
give the largest stowage of coals, will be preferred." The direct result was, that 
.iOO-horse power engines were sent with 400-horse power boilers. The latter go fre- 
quently out of repair, and do not last so long as if they were only attached to 400- 
horse power engines. He adds, " On more than one of these occasions Mr. Napier 
felt it his duty, in sending in his tender, to warn the Board of Admiralty against the 
system they were pursuing." Mr. Napier, to preserve the reputation of his house, 
declined to tender for engines on terms which would have only obtained the contract 
by giving boilers dangerous and inefficient. By a return printed by the House of 
Commons in 1843, stating the time of working lost by engines out of repair, Napier's 
engines were stated to be one-eighteenth of their time unfit for duty by reason of 
repair ; while the others were all stated to have been one-fifth, one-fourth, and one- 
third of their time unfit for duty by reason of repair ; Mr. Gordon stated that the 
Britannia, commercial steamer, running between Liverpool and America, ran 08,000 
miles in her first two years ; that the Caledonia ran 60,000 miles in her first two 
years, and cost nothing for repairs in her first three years. No such ships and 
engines were known in the navy. The Cyclops, one of the best steam frigates, only 
ran 29,300 miles in her first three years. " Her engines cost in that time 800, 
and she was 164 days, or one-fifth of her time, unfit for duty in consequence of her 

Mr. Gordon, like all the witnesses who gave evidence unfavourable to the naval 
system, as hitherto carried into practice, was subjected to cross-examination on the 
part of those members of the committee concerned, now or formerly, with the navy. 
The cross-examination was of such a singular nature as not to be overlooked. Had 
it been to elicit the truth, by putting the scientific knowledge of the witnesses to the 
test, it would have been useful. In the case of gentlemen who had been at one time 
in the dockyard service, and who, being now out of the service, brought the secrets 
out with them, attempts were made to impugn their veracity, and to distort their 
motives, which an Old Bailey practitioner would only equal by calling the witness 
an " informer " or a " spy." 

In the case of Mr. Gordon, the cross-examination turned on the question whether 
he could, with his own hands, make all the parts of an engine and put them together. 

Mr. Ellice, M.P. for Coventry, had the Government shipbuilders for his clients in this 
case. In vain Mr. Gordon told them that he had been a working engine-maker in his 
youth. Mr. Ellice must press to know if he had made, or could make, with his own 
hands, an engine for a steam-ship. 

In vain the witness answered that he had drawn the diagrams and designed the 

patterns for all manner of steam engines, and had directed the workmen employed in 

\ fitting them up. Such knowledge as that was not enough. Mr. Ellice required to 

i know if he had put an engine together with his own hands, and if he could put one 

! together ? Had he a factory of his own in which he himself made steam engines ? 

In vain he answered that he was resident in London, as the agent of one of the most 
eminent engine-makers in the kingdom, whose factory was at Glasgow. Mr. Ellice 
seemed resolved to elicit as much of a confession of incapacity on the part of Mr. 
Gordon as would place him on a level with the Lords of the Admiralty, namely, that 
he could not make a steam-engine with his own hands. This much Mr. Gordon had to 
confess to ; but he added, seemingly to the surprise of Mr. Ellice and the gentlemen 
who thought that all persons who have seen an engine and know the technical desig- 
nation of its parts are equal in knowledge, he added that no one man could make an 
engine ; that iron- founders were not blacksmiths ; that blacksmiths were not boiler- 
makers ; that boiler-makers did not bore the cylinders ; that borers were not turners, 
and planers, and fitters-up ; and that the best master engine-makers, though they 
may have been good workmen once, would not make good workmen if immediately 
put to the task again. 

When Mr. Ellice had drawn the witness thus far, Mr. Miles commenced hammering 
at him in the same style. Here is the conclusion : 

" Have you ever superintended the work going on in a factory in which engines 
were made by order, and seen the construction of them, and at the same time esti- 
mated the cost ? 

" Repeatedly. 

" In what factory were you brought up ? 

" I was for some time in Gutzmer's factory, at Leith. He has been dead many 
years. I was then placed in the factory, in London, of Tayler and Martineau. I 
was asked by Mr. Napier to take charge of a large factory for him, which he some 
years ago proposed to put up at Hull. 

" During the time you were in those two factories, did you become practically 
acquainted with all the parts of an engine, so as to be able not only to see that the 
manufacture was well executed, but at the same time to make all the calculations 
relative to the powers of the engine ? 

" I consider that I have availed myself of such opportunities, and that I am so 

" And have attained that knowledge in those two factories practically ? 

" In those two factories practically ; but I have since then been very much engaged 
in erecting machinery. 

" What the committee wish to know is, not if you theoretically know, but if you 
practically know the construction of steam-engines? (The witness had over and 
over replied to the inquiry involved in this question, that he was, by daily practice, 
conversant with steam-engines, theoretically and practically; and again he an- 
swered) : 

" I have never entirely constructed any of those marine-engines. Some years 
ago I made the drawings of many oscillating engines, and gave the instructions to 
the pattern-makers, the founders, the smiths, the turners, and the fitters, the sole 
responsibility resting on myself, and I have done the same in numerous other cases. 

" In that case you acted merely as a mechanician, and not as a practical man, in 
the construction ? 

" I merely designed, looked on, and directed. 

" Then, really and practically speaking, you are not very conversant with the con- 
struction of engines ? 

" Practically, with my hands, I should make a very poor day's work ; and I think 
I may say as much with regard to the best mechanics of the day. If you were now 
to put Mr. Robert Napier back to his work as a workman he would make a very bad 
day's work, I think." 

The cross-examiners seemed at this point to be quite satisfied with the proofs 
which they had elicited, that the engineer who had pronoxinced the entire steam 
navy, Whig-constructed steamers and Tory-constructed steamers, a blunder and a 
waste of money, was not himself a practical man. But the man who had, at the 
risk of his professional income (as an engineer occasionally working for the 
Admiralty), pronounced the naval system to be one which would have " brought any 
but the national exchequer to bankruptcy," was not to be so easily browbeaten. 
Sir James Graham, having succeeded Mr. Miles, who succeeded Mr. Eljice, led the 
witness to the allegation that the system was ruinously expensive as well as scienti- 
fically inefficient. 

" Sir James Graham : You have addressed a letter to the chairman of the com- 
mittee ? 

" I have. 

" I find this sentence in it : that if the committee will examine you, you will point 
out to them ' where to detect by competent witnesses, and how to correct effectually 
the working of a system which would have brought any but the national exchequer 
to bankruptcy.' Who are the witnesses to whom you refer, and how are the com- 
mittee to detect this system which you denounce ? 

" I would suggest in such a case the chiefs of your different departments, Mr. 
Atherton, at Woolwich, and Mr. Massey, at Portsmouth : they are the chief 
engineers of those respective dockyards. * * I know more of Woolwich 
dockyard than I do of Portsmouth. At Woolwich dockyard, I am sure they do not 
turn out the work as fast as at a private factory ; they have not the same number of 
foremen, superintendents, and leading men which private owners would put to their 
works. I have very good reason to believe that the heads of those departments are 
never consulted (the heads of the departments in steam-engine making), and that 
that practical information which arises generally with the workman, never gets to 
the top of the department (in the Government offices). The master of a factory is 
not the inventor of everything in the factory ; and he is not a perfect master of each 
department of it. There must be foremen of the founders, and leading men of that 
department ; there must be foremen of the pattern-makers, and leading men of that 
department ; there must be foremen in the fitting-up department, and leading men 
there ; there must be foremen of the smiths, and leading men in that department. 
And it is among the workmen that the improvements are generally suggested." 

The witness then proceeded to show that by the system which is founded only on 
the principles of gradations in social rank, by which the many grades of superiorities 
may be duly held in worship by their inferiors, improvements in science are frozen to 
inanition in the cold formalities of that official worship. He said : 

" Supposing that (an improvement) to arise in the dockyard, the foreman may 
suggest it, or it may be suggested to him ; he mentions it, we may suppose, to the 
head of the establishment at Woolwich, and the head of the establishment at Wool- 
wich is obliged to report to the Commodore-superintendent what he thinks. It goes 
from the Commodore to Somerset-house. From Somerset-house it must go to the 
Admiralty, at Charing-cross. From the Admiralty, at Charing-cross, it must go to 
Somerset-house again. From Somerset-house down to the Commodore-superinten- 
dent, and so back again (to the steam factory), or it may be lost on the way. The 
heads of each of those establishments, I conceive, ought to be brought into direct 
communication with the Board of Admiralty. The Honourable Committee will 
observe, that with such a roundabout way of proceeding, the best improvement may 
be nipped in the bud." 

With such a system, which only recognizes superiority of judgment or genius in 
the superiority of the mark of rank, such as a cocked hat, or two epaulettes instead 
of one, or one instead of none, or more buttons on the clothes than somebody else, it 
is not surprising to read, as in the Times of 22nd January, 1849, under the date 
" Singapore, Nov. 19," that there is joy in the Indian Ocean and China Seas, at the 
Admiralty having succeeded at last in turning out a steamer capable of doing the 
work done every day, for many years past, by Liverpool tug-boats. The naval corres- 
pondent of the Times writes thus from Singapore : " That fine and powerful steamer 
(the Fury) towed the Hastings along at the rate of seven or eight knots an hour, 
sometimes against a strong current, for several hundred miles. Were all her Ma- 

jesty's steam-ships like the Fury, we should not hear so much of the ' lame ducks : 
that waddle about the coast at home, and cause infinite inconvenience abroad" 



The Forth, a 46-gun frigate, of the "French President" class, 1,228 tons, was 
launched at Pembroke, 1st August, 1833, at a cost of 23 4s. lOd. per ton, and has 
lain in the docks an idler from that day to this, except when undergoing operations, 
in the vain hope of making her a useful ship. 

The Thalia is a daughter ship of the " old Leda," a 46-gun frigate, launched in 1830, 
1,082 tons, built at a cost of 24 lls. Id. per ton. The Thalia has been eight years 
in employment, less or more, and ten years laid up. The Stag, a 46-gun frigate, of 
1,218 tons, built at a cost of 26 Is. 8d. per ton, and launched in 1830, is also one of 
the Leda and President race, and has done little work, though, nominally, in com- 
mission nine years. 

The Proserpine, the youngest of the " old Leda" frigates, 1,078 tons, built at 
29 4s. 9d. per ton, was launched 1st December, 1830, and has been keeping young 
Leda, Hotspur, and the rest, company ever since, doing nothing. The Seahorse, 
alluded to before, a 46-gun frigate, of 1,212 tons, built at 24 3s. per ton, was 
launched 22nd July, 1830, and has done nothing since. But, like its brother ships, 
the Eurotas and Forth, it has been the subject of various experiments. 

" The first information obtained of those experiments is, that the Admiralty having 
decided on converting the Eurotas, Seahorse, and Forth into steam-frigates, in 1843, 
after they had lain worthless and unused, the one fourteen and the other thirteen 
years, engineers were invited to send in tenders for the engines. The engines were 
to be of 350-horse power each. Mr. Napier, of Glasgow, declined to tender for 
engines of that power, to be " crammed into the small hold of the Eurotas and 
Seahorse." (Gordon, 6680.) In other cases, " Mr. Napier tendered up to what he 
considered he could do, consistently with the efficient working of his engines, and 
we lost numerous contracts, because we did not tender to put in the same amount of 
power as others promised." (Gordon, 6647.) Others, it seems, promised to put a 
certain amount of power within any given space, as defined by the Admiralty, with- 
out even a knowledge of the internal arrangements of the ship. Thus the Bull Dog 
steamer could not go to sea, the engineer and stokers being in danger of immediate 
suffocation, until altered and refitted. Thus the Eclair, similarly fitted up, went to 
sea, and came home a plague ship, her crew, officers, engineers, every person on 
board having perished of disease, generated in the unventilated engine-room. Thus, 
engines of a certain nominal power were fitted with boilers of a lighter construction. 
Such boilers were attached to the engines made for the Eurotas and Seahorse. And 
when the new Board of Admiralty of the Russell Government came into power in 
1846, and ordered the transformation of those and other sailing frigates to be stopped, 
the engines were allotted to other ships ; but the boilers made to be " crammed into 
the small holds of the Forth, Eurotas, and Seahorse," were laid aside, and now lie 
aside useless, new boilers being made for the engines. Captain Lord John Hay, one 
of the Lords of the present Admiralty, says, (2085) : 

" The present Board of Admiralty found engines of 350-horse power, prepared for 
the Seahorse, the Horatio, the Forth, and the Eurotas ; they also found the Amphion 
supplied with an engine of 300-horse power. The Amphion is a ship of 1,447 tons, 
and the weight of her engine is 150 tons. The size of the Eurotas is 1,160 tons, and 
the weight of her engine is 195 tons. Now it appeared that, for the purposes of sea- 
going ships, it would be next to impossible to make efficient men-of-war of either of 
those four frigates, because we find the room in the Amphion is so limited ; in fact, 
she has very little room at all, and can scarcely stow more than four days' coal. There- 
fore we decided not to go on with those four frigates, and to apply their engines to 
the Simoom, and to the Vulcan and the Magsera. The engines were made, of course ; 
and there had been some expense in altering those four frigates, and in repairing 
them, but their steam has not been touched it is quite perfect, and I think it ad- 



visable, although some money has been spent, amounting, on the average, to about 
6,000 each (but that included repairs and fitting their ports for heavier guns), not 
to proceed with those ships, but to fit them out as corvettes, without any further 

But they cannot be fitted out as corvettes without further alteration. Here is a 
" Return of the cost of restoring the hulls of the Eurotas, Forth, Horatio, and Sea- 
horse, to sailing ships :" 

' ' Forth 5,0-59 

Seahorse 5,059 

Horatio 6,100 

Eurotas 6,800 


Add to this the " average of about 6,000 each," which they have cost in 
biinging them into the state they are now in according to Lord John Hay's 
evidence 24,000 

Cost of two changes of mind in the Lords of the Admiralty for four frigates. . 47,018 
The cost to complete the hulls as steam-ships, exclusive of machinery, is thus 
returned : 

Forth 4,516 

Seahorse 4,516 

Horatio 5,500 

Eurotas 3,500 


The only one of the four which has been at sea is the Horatio. This ship is 

forty-one years old, built on the lines of the " Old Lively," and has been nine years, 
seven months, three weeks, and four days employed ; the other three have never 
been at sea have never been capable of being sent to sea. The cost of each at the 
period of launching was 

Forth 28,000 

Seahorse 29,104 

Eurotas 35,026 

Horatio (probably) 35,026 


The probable cost of alterations made in the repeated efforts to get them into 

a condition of sailing, and the repairs may be set down (estimating ac- 
cording to other ships, the particulars of which are known), as 

Forth, 15 years 22,500 

Seahorse, 18 years 27,000 

Eurotas, 19 years 28,500 

Horatio, 41 years 61,500 

Total (probably) for alterations and repairs 139,500 

First cost, alteration, repairs, &c 266,656 

Add to this 6,000 each for the change made upon them by the Peel Lords of 

the Admiralty 24,000 

Total cost of four useless frigates at the change of Ministry, 1846 296,656 

Add to this the further cost of those four useless frigates by a change of 
Ministry in 1846, the Russell Lords of the Admiralty having determined to 

restore them to their sailing form as corvettes 23,018 

Cost of four corvettes without rigging or stores, never at sea (except one in 
commission nine out of forty-one years), and not in a condtion to go to sea 316,674 

The interest and compound interest of that sum should be added. 

The engines of 340-horse power each, made for those four vessels, are said to be 
no loss, as they are applied to other ships ; but that statement is not correct. The 
boilers were insufficient for the engines, and parts of the engines were unfitted for 
the new vessels to which they were allotted. Moreover, the first of those vessels, 
the Vulcan, was only launched in January, 1849 ; so that the price of the engines, 
which was paid four or five years ago has been lying dead all the while. But this 
never excites concern or remark in the navy. Indeed, the best profit which arises to 
the public in the expenditure of money on ship-building is often that of no harm 
being done. 

The money sunk in the engines ordered for the four first-class frigates, of which 
the Vulcan is one, and which are allotted to as many sailing men-of-war which are 



now being transformed into steamers, is also to be taken into account. Those 
engines, varying from 600 to 780-horse power each, were paid for several years ago. 
That made for the Vulcan was set aside for a first-class steamer, ordered to be built 
by the Peel Lords of the Admiralty, which was to be called the Audacious. The 
Russell Lords of the Admiralty ordered it otherwise. Instead of the Audacious, 
they would have a first-rate steamer built, to be called the James Watt, and the 
engines originally made for the Vulcan, and paid for, were accordingly laid aside to 
await the completion of the James Watt. 

The propriety of giving this name to a first-class steam-ship cannot be questioned ; 
but with the fact in our recollection that a first-rate man-of-war is named the Nelson, 
in honour of that Admiral, and that the ship cannot be navigated outside the 
harbour, a puff of wind threatening to heel her over, fill her with water, send her to 
the bottom, and drown the crew, there only seemed a bare chance of the memory of 
James Watt deriving any honour from the ship ordered to go by his name. But 
even that bare chance is now gone ; the Lords of the Admiralty have again changed 
their mind, and there is not to be a James Watt. We must, therefore, look for the 
employment of those engines elsewhere. 

Another large steamer was ordered to be built, and was proceeded with for a time. 
Whether its name was selected in honour of any eminent personage is unknown. 
But the name was Beelzebub. A change of mind in the Lords of the Admiralty has 
put Beelzebub and James Watt in the same category ; neither are to have a ship. 
Beelzebub's engines are sent elsewhere. 

In searching among the navy returns to see what has become of the Vulcan's 
engines, the discovery is made that before the Seahorse set of frigates were selected 
for the 350-horse power engines there were other ships and frigates selected, namely, 
the Wellington 72, Devonshire 72, Venus 42, Diana 42, Pitt 72, Sutton 72, 
Naiad 42, Laurel 42, Armada 72, Invincible 72, Druid 42, Dublin 50, and Saturn 56. 
But after commencing upon those ships, they were found to be so " very defective," 
to use the official character given to them, that they were set aside, and the following 
chosen instead : Blenheim 72, Hogue 72, Ajax 72, Edinburgh 72, and our friends 
the Eurotas, Horatio, Forth, and Seahorse. All is known that need be inquired 
about in respect of the four last. But the Blenheim, Hogue, Edinburgh, and Ajax 
were proceeded with until they became steamers. In tracing their progress and 
their cost, the London, Nile, and some men-of-war of their gigantic dimensions are 
fallen in with ; the Vulcan's engines, and the others of the Vulcan class, are to be 
placed in the London, the Nile, and other 92, 90, and 30 gun ships, unless another 
change of mind in the Admiralty, or another change of the Admiralty Lords, orders 
to the contrary. 

At present we conie to a pause after quoting the testimony of the Naval and 
Military Gazette, a paper generally devoted to the maintenance of naval and 
military extravagance, yet ashamed of the ship-building and steam-engine making, 
that paper says : 

" It was neither the officers, nor seamen, nor the hemp, tar, and timber in the 
dockyards and stores that created the excess in the Estimates " (yet the excessive 
consumption of those articles did increase the Estimates), " but the fancy building 
and tinkering of the ships. They were constructed on some lean ideal, and when 
taken to sea were inefficient in some points or other. The word then, different from 
the commands in the steamer 'Stop her!' 'Ease her!' &c., was 'Lengthen her!' 
' Shorten her !' ' Cut down her masts !' ' Give her more ballast !' Iron steamers 
were built, and then it was discovered that shot would knock them to pieces like 
crockery-ware ; frigates were cut down to be steam-tubs, with other fantastic tricks. 
There being no specific remedy for a ship rocking like a cradle, when one was 
proved to be in that dilemma she was sent 'to sleep on her shadow' in Porchester 
Lake, or Hamoaze ; all these alterations were put down as ' repairs,' and a pretty 
penny they cost. The money laid out in these experiments in the last two or three 
years would have kept 10,000 able seamen in constant employment." 

Say rather, would have kept 10,000 useful working men in constant employment, 
or would have repealed the tax upon coffee or soap, or taken half the tax from tea 
or sugar. But it is unnecessary to contend as to what should have been said. The 
testimony of the naval journalists in proof of a waste of public money is accepted. 



In this section, the examination of the ships transformed to steamers, or otherwise 
altered, is continued and concluded. From the necessity of being "brief, a few only 
can be glanced at. 

The Edinburgh was built in 1811, at a cost of 66,167. In the following nine 
years her repairs or alterations cost 53,865. The cost of repairs up to 1845 have 
not been printed. In that year she was ordered to be lengthened, and converted 
into a steam guardship. The work was proceeded with, and the expense incurred, 
when the Lords of the Admiralty in the Russell Administration of 1846 came to the 
opinion that, to put new and expensive machinery in old ships ; to add new and 
expensive lengths to vessels originally mal-constructed, and already older than 
one-half of all the ships sold and broken up during the last twenty years ; to fit up 
guardships which could only creep out of harbour and along the coast, like lame 
sailors out of hospital, unfit to go to sea, and not intended to go to sea, was a scheme 
of coast defence at once extravagantly improvident and inefficient. Those ships, of 
which the Edinburgh is one, were then delayed in preparation, to be farther con- 
sidered. Not being completed, the cost of altering the Edinburgh has not been 
obtained ; but the cost of the Blenheim, a ship originally of the same malconstruc- 
tion, and in 1845 ordered to be transformed to a guardship, is before us : 

The Blenheim was built in 1813, at an expense of. 59,249 

Repairs and alterations in the first eleven years of her age, namely, 

to 1824 42,202 

Whole period of service, from 1813 to 1845, five years and a half. 
Cost of alterations from November, 1845, to March, 1847, in lengthening 

her hull eight feet, at Blackwall 31,857 

From March, 1847, to May, 1847, in further altering her hull, at Woolwich 6,951 
From May to October, 1847, for further alterations upon her hull at 

Sheerness 4,471 

Having been cut into by the experimenter, this unfortunate ship seems to have 
writhed and rolled like a wounded worm from Blackwall to other experimenters at 
Woolwich, from them to others at Sheerness, there to be healed as follows : 

Masts, rigging, and stores 8,220 

Contract for engines 22,150 

Additional expenses by alterations in engines 1,460 

Coals for trial 278 

Total cost of the Blenheim from 1813 to 1847 176,838 

And this ship, having been only five years and six months in commission, unfit 
at all times to be sent to sea, is not even now intended to be a sea-going ship. 

The Ajax is another of the old men-of-war operated upon to make a steam 
guardship. Her cost and repairs from the year of being launched, 1809, to the 
year of transformation, 1845, have not been recorded, or, if so, not printed in the 
returns. But her period of service from 1809 to the present time, is returned as 
seven years, one month, two weeks, and four days. The operations upon the Ajax, 
with the view of making her a steamer, began and proceeded thus : 

From November, 1845, to September, 1846, in altering hull at Cowes . . 15,912 

From September, 1846, in further altering hull at Portsmouth 6,623 

(Those alterations not yet finished.) 

For masts, rigging, and stores (not finished) 309 

Engines (not finished) 21,531 

It is now uncertain whether the Ajax goes forward or backward in the work of 
transformation. In whichever direction the work may go the expense is lost. 

The Hogue, a 74-gun ship, built in 1811, at an expense similar to the Blenheim, 
whose service has only been two years, ten months, three weeks, and three days, 
and which has been subjected to alterations and repairs similarly expensive and 
improvident as in the case of the others, was the fourth of the guardships 
ordered in 1845 by the Peel Government, and halted in the process of transforma- 
tion, by the Russell Government. 

The costliness of the Blenheim, and the official discussion thereon, has allowed 


the public a glimpse at the cost of altering and repairing other ships not intended 
to be steamers. The master- shipwright, who experimented upon the Blenheim, 
defends the amount of costs by adducing precedents, thus : 

The Armada, 74, built 1810 66,241 

Repairs in the first six years of her age 41,844 

Repairs in 1836 10,806 

Estimated to make good her defects in 1845 32,793 


From another source we ascertain that the Armada's service for this cost has 
been from 1810 to 1848, four years and two months. 

In like manner the operator upon the Blenheim lets the public know 

that the Gloucester, 50 guns, was launched in 1812 at the cost of. . 68,134 
And was repaired in her first ten years at a further cost of 53,404 

The Gloucester has been employed eleven out of thirty-six years. 

In like manner it comes to light that the Medway, launched in 1812, cost. . . . 67,935 

Was repaired or altered in her first eight years at a further cost of 53,865 

And further repaired in 1843 at a cost of 36,465 


Almost every other ship in the navy has gone through a similar course of 
alterations and repairs some before being launched. The Amphion is a specimen 
of this class of ships. She was begun to be built in 1830. The public money 
continued to be sunk in her until 1845, at which period she was ready to be 
launched as a sailing frigate, but it was then ordered that she should be altered 
into a steam-frigate. Her case stands thus : 

The Amphion, cost of building from 1830 to 1845 36,115 

Alterations after being ready to launch 13,211 

Further alterations when launched 8,912 

Cost of Machinery, &c 18,173 

Cost of the Amphion up to 1846 76,411 

The amount of her repairs since 1846 has not been published ; but those who 
have read the " naval intelligence" in the newspapers, or who have seen the squad- 
rons of evolution on the coast, or in the Bay of Biscay, or in the Tagus, or in the 
Straits of Gibraltar, must know that among the " lame ducks" that waddled in the 
water the Amphion was often the hindmost, and always the lamest. If the squadron 
returned a few hundred miles the way from whence it came, it might come up with 
this cripple of the dockyards, and turning it round, give it a forward position, but 
it soon tarried behind footsore or out of joint. The last official bulletin of this ailing 
ship was the following, dated March, 1848, and signed by Sir Baldwin Walker, 
the new surveyor of the navy : " Amphion, 1,474 tons ; 300-horse power ; greatest 
speed, 9.9 miles per hour ; screw ; said to be an experimental failure in machinery ; 
a frigate cut down." 

The expense of altering the 92-gun ships, such as the London and Nile, into 
steam-frigates is not yet known. The engines made for the Simoom, Vulcan, and 
other large iron steamers, are to be placed in those men-of-war. 

Of malconstruction, alterations, and transformations many more examples might 
be adduced ; but enough have been specified in the present and preceding sections 
to inform the public of the great national wrong done to an industrious people by 
the privileged factions, who, usurping all political power, and all the offices of 
Government, are alike ignorant of the principles as of the practice of skilful 

There remain three lists of ships to be presented to the public ; first, those that 
are built have being repaired, or are in want of repair, and have done no service, 
or have not been more than ten years in service. Second, those that have been 
condemned and broken up during the last twenty years, most of which were young 
ships, never at sea. Third, those unfinished ships which have been condemned 
and broken up, and were never launched. 



No. of 
Ships. NAMES. ( 
1 Nelson 
2 Neptune 
3 Royal George.. 
4 Royal William. 
5 St. 'George .... 


JunS. '. 

120 .... 
120 .... 
120 .... 

34 .. 
16 .. 
21 .. 
15 .. 

Yrs. Mths. 
.. .... 1 
.. .... 
.. .... 6 

.. o o 

No. of 
Ships. NAMES. Guns. 
73 Siiius 42 
74 Thalia 42 
75 Thisbe 42 
76 Unicorn 42 
77 Venus 42 

Age in 
.... 35 ... 
.... 18 ... 
... 24 ... 
.... 24 ... 
... 28 .. 

Yrs. Mths. 
. .... 
. 8 .... 3 


8 .. 



6 Waterloo 





78 Active 
79 Flora 


.... 3 ... 


. . 




8 Prins.Charlotte 
9 Royal Adelaide 
10 London 

104 .... 


... 6 

80 Sybil .... 


.... 1 ... 


104 .... 
92 .... 

20 .. 

8 .. 

.. 3 


.... 9 

81 Blanche 


29 ... 


... 6 

88 Amethyst 

4 . . 


11 Nile 


9 .. 


89 Creole 
90 Iris 


.... 3 ... 
8 ... 

. . 



12 Prinoe Regent . 
13 Bombay 
14 Calcutta 
15 Clarence 
16 Formidable.... 

92 .... 

25 .. 


.... 6 

84 .... 
84 .... 
81 .... 

20 .. 
17 .. 
21 .. 
23 .. 

.. 3 



91 Havana 
92 Daphne 
93 Arachne 



.... 37 ... 
.... 10 ... 

. 5 . 

. 8 . 


... 4 
... 6 

94 Terpsichore .. 
95 Hazard 


.... 1 ... 
... 11 ... 


17 Monarch 
18 Powerful 
19 Thunderer.... 

84 .... 
84 .... 


16 .. 
22 .. 

.. 3 

.. 3 

, 7 

.... 2 


96 Camilla 


... 1 


97 Frolic .... 





20 Centurion 





98 Helena 
99 Elk 


.... 5 ... 
1 ... 

. 3 

... 9 

. .. 

21 Goliath 
22 Lion 

80 .... 


6 .. 





100 Heron 





23 Cambridge 
24 Hindostan .... 

78 .... 

33 .. 

7 .. 

.. 7 


. . 

101 Lilly 


11 . 



102 Pilot 
103 Sappho . 


.... 10 ... 
11 .. 

. 9 



25 Indus 


9 .. 

. 8 

26 Agincourt . . . 





104 Saracen 





27 Armada 
28 Bengal . . 

72 .... 

38 .. 

.. 4 


.... 2 


105 Scorpion 
106 Sea Lark 


.... 16 ... 


. 8 . 


29 Black Prince.. 


32 .. 


107 Wizard 


18 . . 



30 Carnatic 
31 Cornwallis .... 
32 Defence 

72 .... 
72 .... 
72 .... 

25 .. 
35 .. 
33 .. 





108 Cynet 


8 ... 



109 Plover .. . 


. 7 


110 Linnet 
Ill Snipe 
112 Ajax, steamer.. 

.... 13 ... 
.... 20 ... 
39 ... 

. 9 

. 4 

... 9 
... 10 
... 1 

o4 Egmont, 
35 Hastings 

72 .... 

38 .. 
30 . 

.. 3 


. 3 
.... 10 

113 Blenheim, ditto 
114 Hoque, ditto .. 
115 Eurotas, ditto.. 
116 Forth, ditto.... 
117 Horatio, ditto.. 
118 Sea Horse, do. . 
119 Acheron, ditto. 
120 ^Eriel, ditto.... 
121 Beaver, ditto.. 
122 Caradoc, ditto . 
123 Centaur, ditto . 
124 Conflict ditto . 


. .. 35 ... 

. 5 

... 6 

36 Hawke 


28 .. 



. . . . 37 . . . 
.... 19 ... 
.... 15 ... 
41 ... 

. 2 


... 10 
... 7 

37 Hercules 





38 Implacable.... 
39 Invincible 
40 Malabar 
41 Pembroke .... 

72 .... 
72 .... 
72 .... 

48 .. 
48 . 
30 .. 

.. 7 
.. 5 
.. 9 

.. 11 
.... 10 

.... 8 

.... 18 ... 
10 . . 




42 Pitt 


32 . 



.... ... 
.... 81 ... 


. 6 

. 8 


43 Russell 
44 Sultan 

72 .... 


26 .. 

.. 3 


.... 6 







46 Cumberland . . 
47 Chichester 
48 Conquest, Ador 
49 Cornwall 
50 Java 

70 .... 
50 .... 

6 . 
5 . . 

38 . 





125 Cyclop*, ditto 

9 .. 


126 Dauntle^ do 



50 .... 

50 .. 

36 .. 

.. 2 



127 Dover ditto 



128 Driver ditto 




51 Lancaster .... 
52 Portland 

50 .... 
50 .... 

50 . .. 

25 .. 
26 .. 

28 .. 

.. 4 



129 Dwarf, ditto . . . 

6 ... 



130 Encounter, do . 
131 Fearless, ditto. 
132 Gorgon ditto 







54 Worcester .... 


5 . 





55 Africiane 


21 . 



133 Hydra, ditto .. 
134 Janus, ditto .. 


56 Hotspur 
57 Leda 

44 .... 
44 .... 

20 .. 




4 ... 

. . 

135 Minx, ditto 
136 Niger ditto 


2 ... 



58 Meander 
59 Nemesis 
60 Stag 
61 Cerberus ...... 
62 Circe 
63 Clyde 
64 Diana 
65 Hamadryad .. 
66 Latona 
67 Laurel 
68 Leonidas 
69 Mercury 
70 Mermaid 
71 Minerva 
72 Proserpine .... 

44 .... 
44 .... 
44 .... 
42 .... 
42 .... 
42 .... 
42 .... 
42 .... 
42 .... 
42 .... 
42 .... 
42 .... 
42 .... 
42 .... 
42 .... 

8 .. 
22 .. 
18 .. 
21 .. 
21 .. 
20 .. 
26 .. 
25 .. 
27 .. 
35 .. 
41 .. 
22 .. 
23 .. 
28 .. 
18 .. 

.. 9 

.. 1 

.. 7 

.... 5 
.... 1 

2 . 



137 Phoenix, ditto . 
138 Prometheus, do 
139 Rattler, ditto.. 
140 Retribution, do 
141 Rifleman, ditto 
142 Sharpshooter, do 
143 Sphynx, ditto.. 
145 Spiteful, ditto . 
146 St. Columbia, do 
147 Teaser, ditto .. 
148 Termagant.ditto 
149 Trident, ditto .. 

.... 16 ... 

. 9 

... () 

5 ... 
.... 4 ... 
.... 2 ... 
.... 2 ... 
.... 2 ... 
6 ... 

. 2 
. 1 

. . 
. 4 

... 9 
. .. 
... 8 

. . 1 


.... 2 ... 
.... 1 ... 
3 ... 


... 1 

150 Triton, ditto.... 




The -whole number of the ships of war, of different rates, in ordinary, was, in 


1848, two hundred. Of one hundred and fifty it is seen that sixty-four were never 
in sea service, while the service of eighty-six ranges from one month to ten years. 
Forty-six of the two hundred have been in commission from ten to twenty years, 
and four have been in commission from twenty to twenty-seven years. 



There is no information on naval expenditure which excites reflections more 
grave than the list of ships condemned and broken up, most of them at a very 
early age. 

IN 1828. 

NAMES. Guns. old. Years. Mths. 
Centurion .... 50 .... 16 , 2 3 
Phaeton 46 .... 46 34 9 
Andromache .. 44 .... 21 21 11 
Niemen 28 .... 8 6 6 

IN 1830. 

NAMES. Gung. old. Year?. Mths. 
Elephant . 58 .... 44 10 8 

Cephalus 18 ....23 8 5 
Ceres .... 49 22 7 

Cyrene 20 .... 14 10 3 
Larne 20 .... 14 11 10 
Fly 18 .... 15 14 10 
Argus 18 .... 15 3 5 
Bellette 18.... 14 7 2 
Rover 18 .... 20 .. .. 17 6 
Pilot 18 .... 20 8 11 
Cherokee 10 .... 20 18 
Grecian 10 .... 29 10 3 
Starling 8 11 11 

Sappho 18 .... 24 15 1 
Chatham .... 41 7 
Plymouth .... 34 none. 
Leander .... 17 9 
Terpsichore ... 18 .... 45 6 2 
Justitia .... 9| 9 9 
Sea Breeze .... uncertain none, 

IN 1831. 

NAMES. Guns. old. Years. Mths. 
Argonaut 64 .... 49 32 
Eclair 18 .... 24 12 6 
Heron 18 .... 19 14 4 
Pandora 18 .... 18 16 5 
Infernal 6.... 16 3 4 
Kesolution .... .... 31 none. 
Hecla .... 16 10 4 
Camel .... 20 6 
Camilla .., 45 26 2 

IN 1832. 

NAMES. Guns. old. Years. Mths. 
Courageaux .. 74 .... 32 13 1 
Lancaster .... 64 .... 35 10 6 
Cressy 50 .... 22 3 5 
Grampus 50 .... 30 12 4 

Otter 23 6 

St Antonio.... .... 27 . 3 4 

Intrepid .... 58 17 10 
Heroine .... 60 33 
Lapwing .... 43 14 1 

Virginia .... 33 12 8 

IN 1829. 

NAMES. Guns. old. Years. Mths. 
Glasgow 50 .... 15 12 6 
Doris 42 .... 13 
Valorous 28.... 13 7 8 
Bann 20 .... 15 8 11 
Esk 20 .... 16 11 10 
Harlequin .... 20 .... 15 13 6 
Harrier 18 .... 16 10 1 
Thracian 18 .... 20 9 ...... 4 

Desired 36 .... 33 11 . . 2 

Prothge 32 .... 70 38 
Ranger 28 .... 12 10 
Medina 20 .... 19 7 
Alert 18 .... 19 12 4 

Castilian 18 .... 19 6 2 
Beaver 10 .... 19 16 2 

Bastard 10 .... 11 7 2 
Calliope 10 .... 20 11 8 
Dove 10 20 4 10 

Espeigle . 18 20 11 ... 5 

Grasshopper .. 18 19 15 
Primrose 18 .... 22 16 
Ontario 18 .... 19 3 

Helicon 10 .... 20 19 10 

Providence.... .... 12 none. 
Quail 20 9.3 

Rosario 10 .... 24 12 11 
Sheerwater.... 10 .... 24 10 5 
Snap 10 20 .. 9 . 5 

Tiger 21 none. 
Viper .... 24 4 7 
Wolf 28 none. 

Vigilant .... 11 9 11 
Cornelia unknown unknown 
Euclid .... unknown unknown 

Asp 13 6 
Hind 20 .... 16 10 6 
Ringdove .... 18 .... 23 14 11 
Bulldog 16 .... 47 17 3 
Lord Sidmouth not record ed . 
Lady Louisa . . ditto 
Xenean .. ditto 

Medina . 60 unknown 

Royal Charlotte .... ^8 10m. 8 10 

Circe unknown unknown 

Grinder . . .0 unknown unknown 


IN 1832. 

NAMES. Guns. old. Years. Mths. 
Industry . ... 25 none 

IN 1836. 

NAMES. Guns. old. Years. Mths. 
Santa Margarita 36 52 17 8 

Lennox unknown unknown 
Scrub . . . .... 17 ...... none 

Carnation .... 18 .... 23 10 
Elk .... 18 24 3 1 

Diadem .. . 50 20 5 

Rifleman 18 .... 27 16 7 

Samson .... 51 25 1 

Despatch 16 .... 24 16 11 

IN 1833. 

NAMES Guns. old. Years. Mths. 

Baracouta 10 16 9 1 
Merlin 0....34 3 9 
Martial .... 31 24 11 
Swallow .... 15 11 4 
Zephyr .... 13 . . 8 ..... 

Union 104 ... 13 2 4 

Sybllle 48 .... 39 31 

Mercury Ditto 

Hyperion . . 42 .20 20 

Terrible 51 .. 15 .... 7 

Solebay 36 50 18 10 

Podargris .... 14 .... 24 11 2 
Cordelia 10 .... 25 15 3 
Philomel 10 .... 10 7 9 
Bittern .... 37 19 
Manly ... 21 7 3 

Emerald 0.... 41 15 2 

IN 1837. 


Plumper .... 20 ., 12 5 

NAMES. Guns. old. Years. Mths. 

lVi nx 4 .4 

Salisbury 58 24 . 9 .3 

Arachne . 18 !... 28 17 9 

Albatross .... 5 none 

Ferret 10 . 16 .... 7 2 

Onvx 10 15 . 1 1 

Linnet .... 16 2 2 
Maria .... 1 2ms. 1 2 

Preens 10 .... 15 6 9 
Port Mahon 38 15 1 

Protector... . .... 25 

Immortality . . .... 23 none. 

Namur 0....76 29 6 

Creole 19 7 

Prince .... 49 14 3 

Eden .. . . 19 11 11 

St Florenza 44 . 16 11 


Narcissus .... .... 36 14 10 
Essex 10 23 5 

IN 1834. 


Lion 60 24 . 9 

NAMES. Guns. old. Years. Mths. 
Canada 76 .... 79 19 3 
Eurus 32 .... 39 8 9 
Driver 18 .... 37 23 

IN 1838. 
NAMES Guns. old, Years. Mths. 

Speedwell ... 7 7 

Venerable . 74 30 8 1 

Beschermer .. 64 .... 39 2 2 

Portsmouth . . 23 .... none 

Rainbow 28 15 .... 11 11 

Supply .... 36 none 
Hannibal 23 4 3 

Gannet 18 .... 24 14 4 
Falcon 10 18 3 7 

Bucephalus .. 26 6 10 
Eurydice .... 53 32 7 

Royalist 10 .,.. 15 12 
Frolic 17 . ... 9 6 

Alonmoutb. .... 38 16 2 

Goldfinch 10 30 .21 1 

IN 1835. 


Kingfisher .... 10 .... 15 6 5 
Pincher 10 .... 11 9 
Aboukir 74 .... 31 7 6 

NAMES, Guns. old. Years. Mths. 

Marlborough.. 74 .... 27 6 8 
Renown 74 .37 11 1 

Temeraire 74 40 12 9 
Dasher 41 . . 17 4 

Retribution .. 74 ... 46 27 1 
Zeiioba 18 .... 28 8 5 

Racoon .... 30 10 7 
Christian VII.. .... 31 5 4 

Alacrity 18 .... 17 9 8 

Genoa 74 .... 24 6 9 

Cygnet 10 .... 16 12 9 
Sphynx 10 20 8 2 


Hardy .... 30 7 3 
Rinaldo .... 27 18 

IN 1839. 

NAMES Guns old Years. Mthg. 

Windsor Castle 72 49 25 6 

Excellent .... 0....48 18 6 

IN 1836. 
NAMES. Guns. old. Years. Mths. 
Albion 74 .... 33 21 7 
Captivity ....74. ...50 22 6 
Greenwich .... 74 27 3 6 

Slaney 0....26 12 8 
Prince George . 67 17 6 

IN 1840. 
NAMES. Guns. old. Years. Mths. 
Barbara 50 .... 29 13 7 
Harrier 18 8 6 7 

Gibraltar*. . , .. 84 '.'.'.'. 54 '.I *.*. 22 '.'.'.'.'.'. 1 
Experiment .. 44.... 52 21 3 

Nelson (cutter) age and service not recorded. 
Malta .... 30 12 6 
Ganymede .... .... 31 10 6 


IN 1841. 

NAMES. Guns. old. Years. Mths. 
Redoubtable .. 72 .... 26 none. 
Raleigh .... 16 35 22 3 


IN 1844. 
NAMES. Guns. old. Years Mths. 
Delight 10 15 6 4 
Hind 54 .... 

Sparrowhawk.. 16 .... 34 26 1 

Semerimas .... 36 16 . 9 

Trinculo 16 32 22 5 
Zebra 16 26 15 10 

Harpy 10 ....16 6 8 
Pelorus 18 .... 33 22 9 
Alutine . ..16 14 1 

IN 1845. 
NAMES Gun< old Years. Mth 

Oppossum .... 18 .... 20 11 3 
Plover 10 .... 20 12 9 
Spev .... 14 11 4 
Skipjack .... 2 .... 14 5ms.. 14 5 

Donegal 78 .... 46 ...... 17 9 
Swiftsure .... 74 .... 40 10 10 
Romney 58 3(J 15 6 
Magicienne 24 .... 33 16 6 

Bermuda . .... 28 service none. 

Clio 18 38 26 11 

Boxer(steamer) 37ms.. 3 7 
\riadne .25 14 11 

Jascur 18 .... 32 21 1) 

Pylades ..16 .21 17 10 

Baro*a 29 3 . 

Hover 16 .. 13 10 3 

Captain 55 20 ..11 

Lynx 3 12 .. .11 9 

Conflict ' 1 .... 29 8 6 

Phebe .... 46 19 11 


Basilisk 6 .... 23 19 
Fair Rosomond 2 10 llm.. 10 11 
Lyra .... 24 .... 12 ,... 11 

IN 1842. 


Hornet .... 14 12 3 

NAMES Guns. old. Years Mths. 

Antelope .... 43 16 5 

Nightingale .... 13 12 1 

Cracker 3 ... 16 6 5 


Violet (teamer) 7 ,.. 

IN 1846 

Arro-ant .... 34 3 8 
San^Pareil .... 48 7 7 

NAMES. Guns. old. Years. Mth. 

Scylla 18 ... 37 21 8 


Etna . 22 . 16 5 

IN 1843. 
\AMFS Guns. old. Years Mths. 

Prompt 1 2m. 1 2 
Beacon 23 18 2 
Industry .... 32 

Leveret 10 .... 18 11 10 
Mosquito 10 .... 18 3 4 
Brisk . . 3 24 19 4 

Sydenham (do.) 5 3 
Indepencia .... Age and service not recorded. 
Milford 37 5 2 

Buzzard 10 . 9 7 9 

Pearlen ... 39 3 .... 4 

Charybdi' 10 ... 12 .... 11 .. 4 

Snipe ... i... . 45 18 .9 

Forester 10 ....11 8 2 
Starlin- ... .. .. T4 8 1 


Furv /steamer) .. 9 

IN 1847 AND 1848. 

Magnificent .. 37 26 3 
Vengeur 33 10 10 
Duke .... 65 9 6 

Years. SERVICE. 
NAMES. Guns. old. Y'ears. Mths. 
Wasp 18 .... 35 23 o 
Enchantress . ... 10 10 


Magnet . .24 .. 14 

IN 1844. ' 

Pigeon 25 18 5 
Pickle 20 3m. 

N\MES. Guns. old. Years. Mths. 

Emerald . . .... 27 ... 15 7 

Forte 44 . . 30 .... 12 8 

Castlereagh 2 5m. 2 5 

Algerine 10 . 15 .... 14 . 

S wallow (stmr) 17 9 .. 11 

Weazel...'.!... 10 .... 22 11 2 


The Objects of this Association are to procure the most rigid economy in the Public Expenditure con- 
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substitution of Direct for Indirect Taxes. The reasons may be found in the Tracts. 

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IT is a difficult task to render intelligible that portion of the public accounts called 
the " Miscellaneous Estimates," for it is a mere heap of heterogeneous items 
confusedly thrown together, some of which are permanent and regular expenses 
others only temporary and casual. There is certainly an appearance of classification, 
but it is more delusive than explanatory. If the finance accounts were deliberately 
drawn up to perplex and deceive they could not possibly be more obscure and 
confused than they now are. For example, in the account for 1847 of the income 
and expenditure of the Customs there are 

Payments to naval officers in the Plantations 2,989 

Sums paid into the Royal Bank of Scotland towards the support of the 

Judicial Establishments of that country ....... 93,227 

Payments in support of the Civil Government of the Isle of Man . . . 9,334 

In the Excise accounts there are 

Pensions to Duke of Grafton and Earls Cowper and Bath .... 9,987 

Salaries and incidents of the White Herring Fishery Board .... 11,500 

Commissioners of the Fishery Board 5,478 

Salaries and allowances to the Keepers of the Privy Seal and Sheriffs and 

Stewards depute, and their substitutes 36,710 

Annuity and charges of management payable to the Equivalent Company in 

virtue of Royal sign-manual ......... 10,600 

In the Assessed Taxes accounts there 

Augmentation of stipend to clergy 17,823 

Commissioners for Highland roads ......... 5,000 

In the Post-office accounts there are 

Pensions to Dukes Grafton, Marlborough, and Schomberg .... 10,307 
Money paid the Commissioners for carrying into execution the several acts 
relating to the issue of Exchequer Bills for Public Works on account of the 
Milford Road Fund 875 

For returned, refused, mis-sent, and re-directed letters, and overcharges, 44,011 
is deducted from the gross receipts ; but a note at the foot of the page says, that 
20,098 out of the 44,011 is the amount of postage charged on the East India 
Company for the year ended 5th of January, 1848, written off by order of the Lords 
of her Majesty's Treasury. However, in spite of the peculiarities of Government 
book-keeping, exemplified in the foregoing specimens, the total amounts cannot be 

concealed. The Miscellaneous Estimates for 184.8 amount to half as much again as 
they were in 1838, as is shown in the following statement :- 

Public Works and Buildings 
Salaries, &c., Public Departments 
Law and Justice 
Education, Science, and Art 
Colonial and Consular Services 
Superannuations and Charities 
Special and Temporary Objects 
Civil Contingencies 

i a 






2,545,949 3,770,427 

The following is a more detailed list of the purposes for which this sum of 
3,770,427 was voted in 1848 : 


Public Buildings and Royal Palaces 120,923 

Buckingham Palace 30,000 

Palm-house at Kew 8,410 

Houses of Parliament, temporary ......... 4,234 

New Ho uses of Parliament 120,000 

Insolvent Debtors' Court . . 21,300 

Isle of Man: Courts of Law, &e., at Douglas 4,0-50 

Holyhead Harbour. Roads, &c 12,792 

Harbours of Refuge 131,000 

Public Buildings, &c., in Ireland 23,167 

Kingstown Harbour 8,100 


Two Houses of Parliament 30,000 

Treasury .... 57,700 

Secretary of State, Home Department 18,700 

Ditto Foreign ditto 72,500 

Ditto Colonial ditto 27,461 

Privy Council Office and Office for Trade 41,000 

Lord Privy Seal 2,000 

Paymaster General ........... .\ nn q/- 

Paymasters of Exchequer Bills . ) 

Exchequer, and Paymaster of Civil Services ..'.... 12,836 

State Paper Office 2,680 

Ecclesiastical Commissioners, England 3,540 

Poor-law Commission 103,000 

Poor-law, Auditors of Unions 13,000 

Ditto Schoolmasters 35,000 

Ditto Medical Relief 85,000 

Mint, including Coinage 50,268 

Railway Department ........... 13,672 

Public Records 14,023 

Inspectors and Superintendents of Factories, &c 12,514 

Offices in Scotland . 1,755 

Household of the Lord Lieutenant of Ireland 6,464 

Chief Secretary's and Council Offices, Ireland 22,658 

Paymaster of Civil Services, Ireland 5,546 

Commissioners of Public Works, Ireland . - . . . . 40,800 

Secret Sen ice 39.000 

Printing and Stationery 


Law Charges, England 9,000 

Mint, Prosecutions relating to Coin 

Sheriff's Expenses, Officers of the Court of Exchequer, &c 16,( 

Insolvent Debtors' Court 1Q,68( 

Criminal Prosecutions, and other Law Charges, Scotland .... 

Criminal Prosecu-ions, and other Law Charges, Ireland .... 71,991 

County Rates, Expense of Prosecutions, &c 348,000 



Prison at Parkhurst 13.156 

Model Prison, Pentonville ... 17,204 

Prison at Milbank 45,334 

Prison at Perth 8,707 

Convict Dep6ts, Dublin, and Constabulary Barrack 

Criminal Lunatics, Bethlem Hospital 4,202 

Inspectors of Prisons, Prison Board, Scotland, &c. 10,250 

Police of Dublin 36,500 

Convicts at Home, at Bermuda, and at Gibraltar 151,000 

Convict Expenditure, New South Wales, and Van Diemen's Land . . 217,000 


Public Education, Great Britain 125,000 

Ditto Ireland 120,000 

Schools of Design 10,000 

Professors at Oxford and Cambridge ........ 2,006 

University of London 4,178 

Universities, &c., in Scotland 7,480 

Royal Irish Academy ........... 

Royal Hibernian Academy 300 

Royal Dublin Society 6,000 

Belfast Academical Institution and Theological Professors .... 3,442 

British Museum, Establishment 48,445 

British Museum, Buildings 42,038 

British Museum, Purchases 8,766 

National Gallery 1,500 

Museum of Practical Geology and Geological Survey 10,798 

Scientific Works and experiments 5,267 

Nelson Monument, Completion 2,000 


Bahamas 3,410 

Bermudas 4,049 

Prince Edward's Island 3,070 

Sable Island, Nova Scotia 400 

Western Coast of Africa 13,680 

St. Helena ... 11,500 

Western Australia 7,538 

Port Essington 2,725 

Falkland Islands 5,040 

New Zealand 20,000 

Labuan 9,827 

Heligoland 1,023 

Governors and others, West Indies 18,028 

Clergy, North America 11,578 

Indian Department, Canada 14,308 

Emigration 13,451 

Justices in the West Indies, Mauritius, &c 41,150 

Captured Negroes' Support, &c 30,000 

Commissioners for Suppression of Slave Trade 23,000 

Consuls Abroad 123,190 

Hong Kong, and Ports in China . . . * 49,400 

Ministers at Foreign Courts ; Extraordinary Expenses 20,000 


Superannuation and Retired Allowances 77,200 

Toulonese and Corsican Emigrants, American Loyalists, &c. . . . 4,600 

Vaccine Establishment 2,000 

Refuge for the Destitute 3,000 

Polish Refugees and Distressed Spaniards . 10,700 

Miscellaneous Charges formerly on Civil List, &c 6,669 

Foundling Hospital, Dublin 3,000 

House of Industry, Dublin 14,975 

Female Orphan House, Dublin : 1,000 

Westmoreland Lock Hospital, Dublin 2,500 

Lying-in Hospital, Dublin .... 1,000 

Metropolitan Sanitary Commission 
Navigation in Ireland connected with Drainage 
Ambassador's Residence at Paris 


Dr. Steeven's Hospital, Dublin 1,500 

Fever Hospital, Cork-street, Dublin 3,800 

Hospital for Incurables, Dublin . 500 

Non-conforming and other Ministers, Ireland 36,837 

Concordatum Fund and other Charitable Allowances, Ireland ... 7,177 


Commission on Criminal Law ... .... 3,400 

. . , . 2,500 

.... 32,000 


Ambassador's Residence at Madrid ... .... 3,000 

Steam Navigation to India .... .... 50,000 

Militia and Volunteers in Canada ... .... 16,000 

Lighthouses at Barbadoes, Newfoundland, and Cape of Good Hope . . 2,000 

Civil Contingencies 100,000 

It must not be imagined, however, that the foregoing figures represent the total 
cost of any branch of the Government. The reader only learns from them that the 
sum specified in each item would be spent upon that particular object ; but he must 
bear in mind that, in many instances, that amount is only a part of the total annua 
expenditure upon that object ; for, in addition to these sums, large amounts arei 
paid out of the consolidated fund which do not appear in the estimates. Nor is the 
money taken in its progress to the Exchequer included, which in the year ending 5th 
January, 1847, amounted to the enormous sum of 7,004,438. But as the House 
of Commons has publicly condemned this vicious practice, it will doubtless be speedily 
abolished, and the total gross revenue be subjected to the legitimate and constitutional 
control of the national representatives. 


In the estimates for 1848, the expense for ordinary works and repairs of Windsor 
Castle, Hampton Court Palace, Kew Palace, Kensington Palace, Buckingham Palace, 
St. James's Palace, Royal Mews, Carlton Stables, Marlborough House, Adelaide 
Cottage, Frogmore House, and the Royal Pavilion at Brighton, and for works in the 
lloyal Gardens (formerly charged on the Civil List), amounts to a total sum of 
45,057. The expenses of repairing these Palaces during the last ten years has been 
as follows : 

1838 .... 30,227 1844 . . . 43,880 

1839 . . 32,057 1845 .... 44,730 


42,709 1846 .... 45,728 
49,567 i 1847 .... 43,301 
45,769 i 

43,591 421,559 

Similar expenses for Holyrood Palace and Linlithgow Palace are included in a 
total of 7,799 for Royal public and ecclesiastical buildings in Scotland, heretofore 
defrayed out of the revenues of the Crown. The estimated sum which will be required 
for enlarging and improving Buckingham Palace is 150,000. 70,000 of this has 
already been spent, 30,000 more will be taken this year, and 50,000 will remain 
to be provided in future years. The repairs in Hampton Court Palace connected 
with the apartments of Miss Copley, Lady Montgomery, Miss Walpole, Mrs. Ellice, 
Sir H. Seymour, and Lady Emily Ponsonby, will cost this year above 4,000. The hot- 
house in the Royal gardens at Kew has already cost 27,500 ; 8,410 more is 
needed this year, and 1,100 will still be required to complete it. 

Although the Association would not advocate any retrenchment which may, by any 
possibility, encroach upon her Majesty's comfort or convenience, they must express 
their strong conviction that a most needless number of buildings are maintained as 
palaces, more than actually are, or can possibly be, used by the Queen. The system 

appears to have been to retain in the hands of the Crown all the buildings that have, 
from time to time, been occupied as palaces ; though disused by succeeding sove- 
reigns, for whom new ones have been erected. 

Of the foregoing palaces, only Windsor Castle and Buckingham Palace arc used as 
residences by her Majesty ; and it is notorious that many of the others have been 
perverted into aristocratic almshouses. in which impoverished branches of the nobility 
reside in palatial splendour, at the expense of the nation. Deducting the repairs of 
Windsor Castle and Buckingham Palace, amounting to 128, 760, from the 421,559 
spent in palace repairs during the last ten years, the sum of 292,799, or about 
30,000 a year, remains as the actual outlay for ordinary repairs of these supernume- 
rary palaces. 

As to Kew Palace, the Hon. C. Gore says, in his evidence before the Committee * 
on miscellaneous expenditure : " I do not think that any member of the Royal 
Family, or anybody except the housekeeper, has lived there for many years." The 
palace thus maintained as the residence of a housekeeper has cost the nation for 
repairs during the last ten years 23,724. It may be remarked, in connexion with 
this palace, as an instance of the inconsiderate waste which has long prevailed in 
this branch of the expenditure, that great expenses have recently been incurred at 
Kew in destroying and clearing away the shell of a large unfinished palace which was 
built by George III. An immense sum was wasted in the partial erection of this 
useless building, and now more money is needlessly thrown away on its destruction. 

The Pavilion at Brighton has for years been completely unoccupied. Its sale (which 
was determined upon some time ago) is delayed until the Lord Chamberlain may 
choose to issue orders for the removal of some furniture left there by George IV. 
Meanwhile the annual bill for repairs appears in the estimates, amounting in the last 
ten years to 18,719. 

The nation having paid for the building of the Pavilion and all subsequent repairs, 
it is not unreasonable to suppose that it is national property ; and yet the Hon. C. 
Gore informed the Committee that the proceeds of the sale will not go into the 
national treasury to diminish the general taxation, but will " go in aid of the Parlia- 
mentary grant for the new buildings at Buckingham Palace." 

In addition to the money actually spent on palaces, there are sums voted in the 
estimates as for palace repairs, which are in fact laid out upon houses, in the permis- 
sive occupation of various parties by favour of the Crown. Thus the King of 
Hanover and the Duke of Cambridge have each the use of houses on Kew Green. 
Sir George Quintin, Mr. Aiton, Lord John Russell, Lord Aberdeen, Lady Jocelyn, 
Sir Edward Bowater, the Duchess of Gloucester, the Duchess of Kent, and the Queen 
Dowager, occupy houses in Richmond Park, Kew Green, Frogmore, and other places ; 
all of which are not only occupied rent free, but are also kept in repair at the expense 
of the nation. It is manifestly unjust to saddle these charges upon the national 
revenue, and uncandid to place them in the public accounts in such a manner as to 
convey the false impression that the money is employed for her Majesty's palace 

The Financial Reform Association would urge the propriety of forthwith freeing 
the nation from the expense of maintaining supernumerary palaces ; and they feel 
certain that her Majesty would gladly consent to a course so consonant with just 
economy, and which would so clearly demonstrate that a sincere and earnest intention 
of making all possible efforts to lighten the national load of taxation is really enter- 
tained by the Government. 


This parody upon Royalty costs annually as follows : 

Lord-Lieutenant's salary 20,000 

(MEM. The Prime Minister of the United Kingdom receives a salary of 5,000 a-year.) 

* The Committee liere referred to, and which is frequently mentioned in this tract, is the Select Com- 
mittee of the Hou*e of Common?, appointed 22nd Feb., 1848, to inquire into the expenditure for miscel- 
laneous services. 

Chief Secretary 

Under Secretary 

Other clerks and office expenses ......... 

Private Secretary 

Four Aides-de-Camp, 161 18s. 4d. each 

Steward to the Household 

Comptroller of Household .......... 

Chamberlain ............. 

Gentleman Usher ............ 

Gentleman of the Bedchamber 

Two Gentlemen-at-large, 128 18s. 8d. each 

The Association cannot explain the meaning of this mysterious title, as they 
have been unable to discover the official duties of the Lord- Lieutenant's 
" Gentlemen-at-large." 

Master of the Horse .... 

Ulster King -at- Arms 

Cork Herald 

Athlone Pursuivant .... 

One Pursuivant .... 

Clothing for Officers of Arms, Heralds, Pursuivants, and State Trumpeters 
" There are no State Trumpeters now ; they have been all abolished. The 
question is whether this 316 8s. 2d. is to be regarded by Ulster King-at- 
Arms as an annual perquisite of his own, because it is well known that it 
is not expended upon clothing, although so voted. Report Mis. Expendi- 
ture, q. 3,985. 

Clerk, Porter, and Messenger, at Record Tower 

Chaplain to the Castle 

Reading Clerk .... 

Organist and Master, including an allowance of 147 16s. 8d, for six sing- 

Two singing-men 

Keeper of the Chapel 

Surgeon of the State 

Sergeant of the Riding-School . 

Gentleman Porter of Dublin Castle 

State Porter of Dublin Castle . 

Five Office Messengers 

One Queen's ditto 

Four Riding ditto, at 133 each 

" Where do they ride to ? About Dublin, from the Phoenix-park backwards 
and forwards, in and about Dublin." Report Mis. Ex., q. 4,022. 

Fuel for offices and official residences ........ 


Fifteen Racing Cups, one at 92, four at 105, and ten at 106 
There is a similar charge upon the national revenue for the encouragement 
of horse-racing in England and Scotland. 

For annual repairs and furniture of Dublin Castle 

For annual repairs and furniture of Viceregal Lodge and Gardens 

For annual repairs and furniture of Chief Secretary's Lodge .... 

For annual repairs and furniture of Under Secretary's Lodge 

For annual repairs and furniture of Private Secretary's Lodge 



























The erection and repairs of public buildings are in England entrusted to the Com- 
missioners of Woods and Forests, and in Ireland to the Board of Public Works. 
Both these Boards need a thorough change in their constitution, so as to bring them 
more immediately beneath the supervision of the Treasury, and to do away with that 
partial independence and irresponsibility which both have assumed with regard to 
their finance accounts. This remark more particularly applies to the Irish Board, 
who, in defiance of an Act of Parliament, which makes it imperative that all public 
accounts shall be rendered within three months after the close of the year, have not 
yet preseiUed accounts which are above ten years in arrear. In consequence of the 

the non-audit of these accounts, one of the officers, a Mr. Mason, committed a series 
of frauds (amounting to .8,000, and extending over several years), without detection. 
But the change more particularly needed with regard to the Irish Board of Public 
Works, is the annihilation of the system of grants and loans, the administration of 
which now forms the principal portion of their labours. The Association protest 
most strongly against this wholesale misapplication of the national funds, which 
exists for the sole benefit of Irish landlords, and by which a large proportion of the 
charges which should fall upon the owners of land are borne by the British Govern- 
ment. There is now an outstanding balance on account of these loans of above 
eight millions sterling, as is shown in the following account : 

RE-PAYMENTS. TO JAN. 5, 1818. 

Purpose for which advances were made. 




Boards of Health 




824 247 

766 041 

58 205 

727 491 

617 668 

109 823 

774 370 

700 443 

73 92~ 

189 984 

156 883 

33 101 

3,333 304 

3 297 359 

35 945 


8 735 

1 558 

Tithe composition 

279 451 

51 724 

227 727 


1 149 942 

6 033 266 


172 479 

114 901 




263 624 


248 993 

Relief of Trade , 




Commissioners of Drainage (for preliminary inquiries) 
Ditto of Fisheries (for ditto ditto) .... .... 







Temporary relief of destitute persons 



949 863 




The Association are unable to state what proportion of tliis enormous sum is 
irretrievably lost, nor can they show the sums given from time to time by Parlia- 
mentary grants, but they find that 63,399 was thus paid out of the Consolidated 
Fund in 1847 ; and one single act (9 and 10 Vic., c. 107) disposes of 4,848,000, 
one-half by way of grant, and the other a loan. 

With regard to this system, the following remarks (in which the Association 
completely coincide) were made by a witness before the Committee on Miscellaneous 
Expenditure : 

" I think it would be far more satisfactory, and far more for the interest both of the 
empire at large and of the landed proprietors and others interested in Ireland, if that 
false system of loans for public works and other local objects were brought to an early 
close. I conceive that it places the Government in a most false and injurious position 
towards the whole body of the people j it places it in the relation of creditor to debtor 
to every landed proprietor and farmer all over the country, and it continually poisons 
and irritates the public mind by '.the necessity the Government is under of recovering 
the public advances. I conceive, also, that it nourishes and perpetuates the habit of 
dependence upon others, which prevails to so great an extent in Ireland; and I am of 
opinion that nothing ceuld be done which would have so great a tendency to consolidate 
the empire, and to give a new spring to the energies of Ireland, as to cease to grant 
any public assistance of this surt whatever.". 

It is most unjust to the rest of the kingdom thus to give or lend a portion of the 
revenues of the State to Irish landlords, as that money was with difficulty spared out 
of British earnings to defray the real expenses of Government. 

The relative importance and urgency of different public works has been totally 


lost sight of, for while 37,000 (as previously stated) is being expended upon the 
hothouse in the Royal Gardens at Kew, no provision is made for the safe custody of 
the Public Records, although many Parliamentary committees have strongly recom- 
mended the erection of a suitable building for such purpose, and the State Papers 
are now not only almost inaccessible, but run imminent risk of destruction by fire. 

The Association must also remark upon another point connected with the erection 
of public buildings. In many cases their probable total cost, as stated when their 
erection was originally proposed to Parliament, has been enormously exceeded by 
the actual outlay. Whether this arises from accident or design, it is alike culpable 
and injurious ; for, by thus estimating the total expense too low, Parliament is 
deceived into permitting buildings to be commenced, and is then obliged to vote 
money to finish them. For instance, the estimated cost of the New Houses of 
Parliament, when first proposed, was 707,104, while 1,065,900 has already been 
voted, and the probable total expense may now be put down at 2,000,000, or treble 
the original estimate. The Committee distinctly state in their report, that " they 
are convinced that an adequate control has not been exercised over this large 
expenditure." The slow progress which has been made in the erection of these 
New Houses of Parliament also causes great expense, 185,248 having already been 
spent upon the temporary accommodation of Parliament. 

The expense of ordinary and casual repairs of Public Oifices is put down in this 
year's estimates at 38,791 ; and for the ordinary annual supply of furniture 
(exclusive of the Houses of Parliament and Courts of Law), 11,715.* 


At present it is scarcely possible to discover the actual expense of any branch of 
the Government, for almost every one is paid in three different ways, namely : out 
of the Consolidated Fund, by annual Parliamentary grants, and by fees. 

The Association cannot discover any advantage in separating the expenses of 
Government into the different accounts of Civil List, Consolidated Fund, and the 
Annual Estimates ; though they perceive that the consequent complexity of the 
finance accounts frequently prevents the detection of extravagance. It would be a 
great improvement (and by no means a difficult task) so to draw up the Estimates 
as to show at a glance the separate expenses of the Royal, Civil, Judicial, Colonial, 
and Military and Naval branches of the Government. 

Concerning the Public Offices, the following evidence was given before the Com- 
mittee by Sir C. Trevelyan, whose official position would give him ample oppor- 
tunities of forming a trustworthy opinion : " I think there is a great deal of work 
in the public departments which is superfluous, arising out of the perpetuation of 
old forms. There are a number of offices which are completely effete as practical 
offices for the transaction of business, and exist merely for the preservation of 
antiquated forms." The preservation of patronage is, perhaps, a more probable 
reason why these useless offices are not abolished. There is scarcely any public 
trust more misused than the power of appointing to offices. The common practice 
of making such appointments on account of the rank and connexions of the parties, 
without regard to their competency, is deeply injurious to the State. It betrays a 
lamentable absence of moral principle, when a public officer, to whom is entrusted 
the responsible duty of appointing others, is influenced in the exercise of that high 
trust by personal and selfish considerations. 

The Committee recommend, in their report, a general revision of all salaries, in 
orjder that they may be made suitable to the altered circumstances of expense, and 
condition of the country since they were originally fixed. They say that, in the course 
of such an examination, it would be found advisable, also, to establish a more uni- 
form rate of payment for similar services in different departments. It is to be hoped 
that this excellent recommendation will be at once acted upon, as the need for such 
a revision is very apparent* 

The expenditure of the House of Commons is, at present, on a most extravagant 


scale. There is some hope, however, of a change, since the Committee have sug~ 
gested many important reductions in these expenses ; though, even these suggestions 
do not go so far as, in the opinion of this Association, is practicable and expedient. 

The following is a list of the officers of the House of Commons, and their present 
annual salaries : 


Secretary to the Speaker 
Counsel to the Speaker 
His Clerk 

Examiner of Standing Orders 
Taxing Officer . 

Assistant Librarian 

Four Vote-office Clerks, 800, 300, 180, 120 . 
Four Clerks at the Table, 3,500, 2,500, 1,000, 100 . 
Seven Public Bill Clerks, 1,900, 800, 800, 500, 400, 300, 200 
Seven Journal Clerks, 1,349, 1,030, 1,000, 928, 591, 339, 204 
Also for extra work 

. 5,441 
. 1,090 




Thirteen Committee Clerks, 1,100, 900, 800, 750; four at 500, 400, 250; 
and three at 200 ......... 

Three Ingrossing Clerks, 800 550, 300 ...... 

Six Private Bill Clerks, 800, 450, 350, 250, 250, 150 
The chief duties of the head clerks of these offices are to make minutes of the 
decisions of the House and the Committees. At the Vote-office a register is 
kept of all papers printed by order of the House. The Journal clerks compile 
a journal of the proceedings. The Ingrossing clerks make copies of bills on 
Sergeant- at- Arms ......... 

Deputy ditto .......... 

Assistant ditto ......... 

Their duties are to maintain order (with the aid of the police) in the lobbies and 
passages, and at the command of the House to order the messengers to take 
persons into custody. 
Three Door-keepers, 874, 400, 200 ... . . 

Four Messengers, at 300 each ....... 

Four extra ditto, three at 105, and one at 120 ..... 

The Messengers' duties are to wait in the lobbies and galleries, and to take 

persons into custody when commanded to do so by the Sergeant-at-Arms. 
The Sergeant-at-Arms holds the nominal office of Housekeeper, but all the 

duties are performed by the Deputy- housekeeper. 
Deputy housekeeper . . . . . . . . 500 

And, in lieu of apartments ....... 100 

The duties of this office are thus described by himself: " I have the charge of 
all the stores, the ordering of the stationery, and the coals, and candles, and 
the housekeeping in general, except the eating and drinking ; I have nothing 
to do with that." The present deputy-housekeeper is also secretary to the 
privy purse, at a salary of 300 a year. 
Superintendent of Waiting-room ...... 200 

Assistant and Porter to ditto ....... 132 

Attendant on Ventilation ....... 105 

Watchmen, &c. ........ 1,002 

Temporary Messengers and Porters ...... 900 

Retired allowances and compensations . . . .5,399 

Considering that the foregoing officers are only employed during the Parliamentary 
session, or about six months in the year, and that none of the work requires more 
than ordinary intelligence, and much of it is mere copying, it is evident that most of 
the salaries are grossly exorbitant. When an extravagant salary is attached to a 
public office, it is doubly injurious, for it is made a standard whereby to measure 
the remuneration of others. Thus the chief Clerk of the House of Commons told the 
Committee that 2,000 a year would be too low a salary for his office, because the 
Clerk of the House of Lords had 4,000 a year. 









The following is an account of the principal 
Parliamentary documents : 

Treasury Salaries .... 
Messengers .... 
Contingencies . 

Retired Allowances (estimates) 

Ditto (Consol. Fund) . 

Home Office Salaries 

Extra Allowances, &c. . 

Messengers .... 

Alien Clerk, &c. 

Retired Allowances (estimates) 

Ditto (Consol. Fund) . 

Foreign Office Salaries 

Messengers .... 
Contingencies .... 

Retired Allowances (estimates) . 

Colonial Office- Salaries 

Contingencies .... 

Retired Allowances (estimates) 

Ditto (Consol. Fund) . 

Privy Council Salaries 

Contingencies .... 

Retired Allowances (estimates) 

Government offices, drawn up from 























It is not necessary to give the details of each office, but the Association will show 
the separate salaries of the Treasury, as it is the first on the list, and it will serve a^ 
an index to the saving which might be effected in the public offices, if, in each case, 
the emolument were fairly proportioned to the work. It is scarcely necessary to 
say that the salary attached to any office should, of course, be the lowest sum at 
which trustworthy efficient men can be obtained to perform the duties of that office, 
for no other rule can be adopted with justice to the nation. 

The following are the annual salaries of the Treasury Department : 

First Lord of the Treasury 
Chancellor of the Exchequer 
Four Junior Lords, at 1,200 each 
Two Secretaries, at 2,500 each 
Assistant ditto . 



It will be seen that there are seventy-two persons employed in the Treasury, 
eighteen of whom receive salaries of between 1,000 and 5,000 a-year each. The 
nation, which is taxed to support a staff of officials so numerous and well paid as 


Principal Clerk . . 

Assistant ditto ......... 

Law-clerk ......... 

Five Chief Clerks 1,350, 1,200, 1,150, 1,000, 1,000 
Six Senior ditto, from 600 to 800 each .... 

Thirteen Assistant ditto, from 300 to 500 each . 
Thirteen Junior ditto, from 90 to 200 each 
Seventeen other ditto, from 150 to 700 each 
Five extra ditto 


this, may reasonably expect that the duties of the Treasury Department are not 
neglected. The use and purpose of the Treasury-office is to supervise and control 
the expenditure of the other departments ; and the present position of our national 
finances (a deficit of above two millions, in spite of a net income of fifty-two millions 
the expenditure, exclusive of interest on the Debt, half as much again in 1848 as 
it was in 1835) shows how the work at the Treasury has been performed. If the 
duties of the Treasury officers are examined and compared it will be found that in 
this, as in most of the Government offices, the work and the wages have been shared 
in very different proportions. The duties of the Junior Lords, for instance, are ex- 
tremely light. They occasionally attend the Board, and they sign the Treasury 
warrants. Concerning the latter branch of their labours, the following evidence was 
given by Sir C. Trevelyan : 

" Are three signatures necessary for every warrant ? Yes. 

" Is it necessary for the three parties to be present at the Board ? No ; it is a 
separate proceeding altogether. 

" One may be in Scotland, another in Ireland, another in England ? Yes ; it is 
merely a legal form. 

" Is it not necessary that they should have heard the reasons for the particular 
warrant, in order that they should sign it ? No ; it is a separate transaction alto- 
gether. Three signatures are necessary to give validity to the document." 

The same witness, when speaking of the first division of Treasury clerks, said, 
" There cannot be a doubt that this portion of the Treasury establishment is over- 
paid as compared with the nature of the business done by them. The business is 
principally of a mechanical kind, such as copying the minutes, letters, and warrants, 
which would more properly be done by the class of extra clerks who are trained to 
this kind of work, and to whom a much lower rate of remuneration affords a 
sufficient motive for exertion. I conceive it to be a great waste of public money 
that gentlemen rising from 300 to 1,000 a-year are employed on what could be 
done equally well, and if anything better, by persons whose business it is, on a much 
lower rate of salary." ''With regard to all the' chief clerks, those gentlemen 
receiving 1,000 a-year, a great portion of their time is employed in mere copying ? 
Yes ; it is a great anomaly." He also says, that for want of a proper division of 
labour some of the best-paid officers of the Commissariat branch of the Treasury 
are employed on the least important duties. 

It is unnecessary to examine the expenses of the other offices in detail, but it may 
be mentioned that the Secretary of State for the Home Department, when ques- 
tioned about the duties and salaries of the parties employed in his office, says : 
" With regard to the alien agents, I confess I have never been able to discover the 
use of them ;" nevertheless he does not appear to have taken any measures for the 
abolition of the offices whose uselessness he so candidly acknowledges. In the 
Foreign-office, the librarian receives 800 a-year, and the sub-librarian 545, the 
duties of the latter being " to see that the books have been properly bound, regis- 
tered, and indexed ;" and yet there is a proof, in the same office, that the services 
of men of great learning and very superior qualifications can be obtained for a much 
less sum. The translator, who is required to know almost all the foreign languages 
of Europe, and who understands many of the Eastern languages too, and is con- 
stantly very hard worked, receives a salary of 300 a-year. The system of com- 
pensation has been carried, in this office, to a most absurd extent, the under- 
secretaries and clerks obtaining a compensation allowance because presents of 
diamond snuff-boxes are no longer received upon the ratification of treaties. 

The expense for 1848 of providing stationery and printing for the Government 
offices and Houses of Parliament is as follows : 

Government Offices . ..... 171,240 

Houses of Parliament ...... 127,000 

Deduct amount expected to be received from sale of Parlia- 
mentary Papers . . . 7,000 120,000 

Expense? of Stationery Office ..... 11,122 



In 1838, 206,946 was expended upon printing and stationery ; in 1848, 302,362, 
or one-half more than it was ten years ago. 

The magnitude of this item is less astonishing when such facts as the following are 
taken into consideration : 

Report on miscellaneous expenditure, Q. 857, "The Home-office, and the Foreign- 
office, and other offices, use very expensive paper, even for the commonest and most 
trifling matters. I know of nothing in which there is more unalloyed and unadul- 
derated extravagance." 

Q. 919. *' Mr. Hansard gets fifty per cent, for doing that which Messrs. Clowes, or 
any respectable printer, would do for ten per cent., and would be most anxious to do 
for ten per cent." 

Q. 948. " Corrections (in a single bill) which cost 750, might have been all made 
at an outlay of 5 in the manuscript." 

The stationery office establishment consists of 

1 Comptroller, salary ..... 

4 Clerks, salary 400 each ..... 
26 Clerks, salary from 90 to 350 . 
24 Warehousemen, salary from 70 to 125 
Contingencies (one item of which is dogs and cats meat, 10) 



Among these thirty clerks there is an examiner of paper, an assistant examiner, 
and a deputy assistant examiner ; yet one witness, speaking of the quality of the sta- 
tionery, said that " the pens were so bad, and the paper so woolly, that one might 
just as well try to write with a stick upon a sheep's back." 

From the foregoing facts, it is evident that the amount of saving upon the charges 
of the public offices, which would accrue to the nation if -the Government would 
honestly make arduous attempts to economise, instead of endeavouring to defend 
abuses by plausible fallacies, can scarcely be over-estimated. 



Amount payable 

Departments. 1st. Jan., 1848. 

Treasury . 3,791 

Privy Council . 1,000 

Home Office . 3,198 

Foreign Ditto . 5,465 

Secretary for Ireland 1,420 

India Board . 6,162 

Commander-in-Chief 1,399 

War Office . . 2,410 

Late Army Pay Office 1,000 

Comptroller of Army Accou ts 1,780 

Royal Military College 1 , 146 

Commissariat . 1,444 

Ordnance . . 26,816 

Admiralty . . 49,467 

Customs . . 143,232 

Excise . . 144,587 

Stamps and Taxes 14,504 

Post Office . 15,860 

Audit Office . 4,604 

Woods and Forests 6,549 

Stationery Office . 1,339 

Convict Establishment , 1,379 

Consuls abroad . . 9,107 



Amount payable 

Departments. 1st Jan., 1848. 

Officers of Queen's Prisons ..... 1,042 

Sundry offices . . . . . . 9,003 

Total 4-57,704 

Less amount deducted from salaries in 1847 . . 40,364 

Actual charge on the public .... 417,340 

There is no sound reason why a man, having once been employed by Government, 
ought therefore to be maintained for the rest of his life, or that he should in any way 
be treated differently from one in private employment. At present, we find that the 
Government officials who obtain their appointments by personal interest, and who 
pass through no examination as to fitness, and need no proof of skill, and not much 
proof of character are preserved from the consequences of their own folly, and the 
chances of fortune to which all other men are exposed. Improvidence in private 
life is punished by the poverty it produces ; why should any class be made an artificial 
exception to this natural law ? 

The custom of giving superannuation allowances to Government officials, in addition 
to high salaries while working, is altogether false in principle, for, by proper frugality, 
they, like other men, can and ought to save a sufficiency for their own maintenance in 
old age. A plan has, however, been, in some instances adopted, of deducting 
annually a per-centage from the salaries to meet these allowances. There would be no 
serious objection to this system, if it were fairly carried out, but this has not yet been 
the case. Many of those who obtain superannuation allowances escape from this 
deduction, and even in those departments to which the rule has been applied, the rate 
of per-centage is so low, as to be quite inadequate to cover the payments. 

It is impossible to say why the pay of Custom-house officers in England should 
be subject to this deduction, and not those in Ireland ; why the clerks in the office of 
Woods and Forests should be exempted from a charge to which the clerks in the 
Stamp-office are subject ; why nearly all those employed in the offices of receipt 
should be treated differently from those in the offices of expenditure ; yet such is the 
case at present. If the superannuation system is to continue, these arbitrary and 
absurd distinctions ought to be at once abolished, and an adequate proportion 
deducted annually from the salaries of all those officials to whom superannuation 
allowances will in future be granted. 

Certain sinecure offices used to be specially reserved for the purpose of superannu- 
ating the Clerks of the House of Commons ; but they objected to the ignominy of 
being placed in their old age among the dishonourable crowd of sinecurists, and the 
plan was changed. The honourable feeling of these old clerks contrasts strongly 
with the meanness of those high-bred courtiers who cozened and intrigued to obtain 
even the reversion of a sinecure. The following will illustrate the tone of feeling 
which prevails among the latter class : 

A Mr. Greville was examined, among other witnesses, by a Committee of the House 
of Commons, which sat in 1835, to enquire into Colonial sinecures. He was both a 
pluralist and a sinecurist, holding at least one office in England and four offices in 
Jamaica. He was Clerk of the Privy Council in England, and Secretary, Commissary 
and Steward- General, Clerk of the Enrolments, and Clerk of the Council in Jamaica ; 
and although he pocketed for a long series of years the large salaries attached to those 
offices, he never in his life set his foot in Jamaica. He however sent a pompous memo- 
rial there to explain that, being Clerk of the Privy Council in England, he could not 
do the work in Jamaica, but he made no apology for taking the wages. By Royal 
Letters Patent, under the Great Seal of the United Kingdom, Charles Cavendish 
Fulk Greville, of the City of Westminster, Esquire, was legally entitled to be sup- 
ported in idleness and luxury out of the earnings of the industrious and frugal for 
the rest of his natural life. 

Fearing lest the Committee on Colonial sinecures might be audacious enough to 


interfere with his " sacred rights," he wrote them a very long letter commencing 
thus : 

" I apprehend it to have been established by Parliamentary precedents, too numerous, 
recent, and well known, to require any more distinct reference to them, that no advantages 
which the public could derive from the suppression of any particular office would com- 
pensate for the injury inseparable from any encroachment upon, those principles on which 
all proprietary titles, and every reasonable expectation of the future enjoyment of property, 
must ultimately repose." 

The letter continues in this strain, and professes to prove that, concerning sinecures 
" the obvious and the popular is not the sound conclusion ;" and the writer concludes 
by hoping that, " if necessary, I may be allowed an opportunity of laying before the 
Committee such further statements as apply rather to the justice and general expe- 
diency than to the lawfulness of the title by which my office and the emoluments 
derived from it are at present holden." The shameless impudence of this defence is 
as revolting as the rapacious cupidity which it attempts to vindicate. 


Although disorder and extravagance seem to be the characteristics of all our Go- 
vernment establishments, in none are these faults more glaringly conspicuous than in 
the Mint. The chief officer of this establishment is called the " Master and Worker," 
and receives a salary of 2,000 a year. His title is derived, apparently, by the rule 
of opposites, for he neither governs nor works. He confessed to the Committee that 
" the Deputy-Master, in fact, discharges all the duties that belong to the Master of 
the Mint." The official staff of the Mint- office, amounting to seventy-two persons, 
and including a minister* and a sexton, cost, in 1848, 13,393. In addition to which, 
there are incidental expenses amounting to 10,774 ; and coinage charges, 26,100. 
But even these large sums sink into insignificance compared with the enormous 
amounts annually appropriated without being accounted for. 

It seems that neither the Master of the Mint, nor the Government of which he is a 
member, has sufficient power to compel all the public servants of this department to 
render an account of their emoluments. Speaking of certain officers of the Mint 
called " Moneyers," the Master informed the Committee that " They have refused to 
produce their cash-book ; and they have refused to state their amount of waste, which 
I conceive to be an important ingredient for the consideration of the Master of the 
Mint in entering into an agreement as to the amount which he should pay them. I 
hold in my hand a return made by Sir Jasper Atkinson" (one of the gentlemen public 
servants who would not show the cash-book) " of the profits of the company from the 
year 1837 to the year 1847. The profits from 1837 to 1841 were 22,287 7s. 8d. 
The profits from 1842 to 1847 were 105,187 12s. lid. There are but five moneyers 
at present, and those five gentlemen have, from 1842 to 1847, divided among them- 
selves the sum of one hundred and five thousand one hundred and eighty-seven pounds 
twelve shillings and eleven pence." 

This sum being spoken of as profits, the public might be misled to think the com- 
pany a trading or manufacturing firm, working on their own capital, at their own 
risk. But it is not so. They are paid out of the taxes, and have profits from a 
mysterious source called waste. The Chairman of the Committee, Mr. Vernon Smith, 
asked the Master of the Mint, " By whom is this 105,187 12s. lid. paid?" To 
which Mr. Sheil replied, " That is paid by the public." And then, to a question from 
Dr. Bowring, he proceeded to say, " The moneyers have an estate, and they have also, 
in what they call their Corporate capacity, property in the funds and other securities. 
They have refused to inform us of the amount of their landed estate, or to furnish us 
with the rental, or any account of any property which they hold in what they designate 
as their Corporate capacity. They say that we have no right to investigate that sub- 
ject. They have stated to us their profits upon the coinage, without, at the same 
time, giving us any means of judging of the accuracy of their return, because they 


have refused to produce their cash-books. They were asked what was the amount of 
the waste upon the coinage, and they refused to state it." 

Sir George Clerk, a member of the Committee, endeavoured to elicit from the 
Master of the Mint, that in the event of there being no coinage for a lengthened 
period, the moneyers might become very poor, and that, therefore, to secure their 
respectability, it is to the interest of the public to pay them as they are paid. But 
as Sir George Clerk is himself a public pensioner to the amount of 1,200 per annum, 
after filling several well-paid offices, his suggestions do not appear to the Financial 
Reform Association particularly valuable on the subject of Government economy. 

The master-melter stated that since the year 1837 his profits upon the melting 
alone have been 38,981 11s. 4d. But the much higher profits derived as a refiner 
he refused to disclose, though he promised to do so at a future time. Notwith- 
standing the large incomes of the master-melter, the moneyers, and the assayers, 
their various assistants, clerks, porters, and so forth, are paid out of the annual vote 
of 70,000 from the national revenue. 

The company of moneyers, who receive the metal from the deputy of the Master 
of the Mint and from the melter, and render it into coin, has at times consisted of 
as many as fourteen persons, though commonly of a lesser number. A member 
enters as an apprentice, and rises by seniority. The fewer the members, the greater 
is the amount of waste to each when it is divided. The number of members being 
regulated by the supply of apprentices, the supply of these seem to be, in turn, 
regulated by the number of children born in certain happy families of Atkinsons and 

In the department of the Mint, as in most other departments of the public service, 
the duty performed is not proportioned in quality to the excess of payment. Mr. 
Sheil, on being required by Sir George Clerk to say " if the cost of manufacturing 
coin in this country is higher than it is in France, is the work not of a superior 
quality ?" replied " I have heard various opinions about the work executed at the 
Mint. Mr. Hawkins, who is the head of the medals department in the British 
Museum, informed me that our coins are very imperfectly executed." To another 
question, Mr. Sheil replied " I have heard that the coinage could be executed for 
much less than is now paid to the moneyers." 

It appears, from evidence laid before the Parliamentary Committee, that the cost 
of coinage in America, in France, and in every country of Europe, is much less than 
in England. Sir Jaspar Atkinson, the provost of the company of moneyers, however, 
finds an excuse for this excess of expense in England, in the fact that, " in this 
country every public duty is more largely remunerated than in other countries." It 
is this fact, and the additional one that many large payments are made for duties 
never performed, and, to privileged idlers, never expected to perform any duty, which 
has brought the Financial Reform. Association into existence. It is this fact, that the 
taxes of Britain are wasted to an extent unparalleld in any other country, which has 
made the members of the Financial Reform Association pledge themselves never to 
rest satisfied until taxation is equalised, industry uplifted and relieved, and public 
services are recompensed according to their merits. 


The excellent report of the Select Committee on Miscellaneous Expenditure (1848) 
contains nothing more worthy of attention than the following short but suggestive 
sentence : 

" They think that, however much the education of the poor ought to be a subject 
of national consideration, that votes of money for the public universities, where the 
wealthier classes are brought up, are of a very doubtful policy." 

In the same report it is stated, with regard to the sums voted for professors at 
Oxford and Cambridge, that these payments originated in Royal gratuities, given 
annually or occasionally to certain professors for reading courses of lectures. Thus, 
like a great many other items, they have been transplanted by ministerial courtiers 
from the civil list into the estimates. 

The total sum voted for education, science, and art, for 1848, was 397 520, of 


which 245,000 was for the education of the poor in Great Britain and Ireland, from 
whom, it must be remembered, by far the largest portion of the public revenue is 
derived, and for whom, therefore, it may be argued, the largest portion of the ex- 
penditure ought in justice to be devoted. Yet so far is this from being the case, that 
more than double the sum which is devoted to education is annually paid to the 
holders of sinecures and unmerited pensions. 

Whatever precise plan may be adopted, it is clear that the education of the lowest 
classes having been dangerously neglected, it ought now, for the security of the 
State, to be pressed forward with the utmost diligence. 

The financial benefits derivable from the spread of education can scarcely be over- 
estimated. The increase of mental power in those engaged in industrial pursuits, 
would augment the products of labour ; the increase of intelligence would produce 
foresight and frugality, and thus decrease pauperism ; the increase of intellectual 
pleasures would decrease drunkenness and debauchery ; the increase of morality 
would decrease crime. Not only, then, would the wealth of the nation be increased, 
and thus the load of taxation be rendered less burdensome, but the necessary expenses 
of government would be diminished, since " the necessity for external government to 
man is in an inverse ratio to the vigour of his self-government. Where the last is 
most complete, the first is least wanted." 


The Objects of this Association are to procure the most rigid economy in the Public Expenditure con- 
sistent with good and efficient government, and to change the present system of Taxation, by the 
substitution of Direct for Indirect Taxes. The reasons may be found in the Tracts. 

Subscribers of 10s. or upwards per annum are entitled to all the Society's publications for the current 
year, postage free. 

Post-office Orders to be made payable to Edward Brodribb, Esq., North John-street, Liverpool. 

Subscriptions are also received at the Commercial Bank of London, Lothbury, and 6, Henrietta- 
street, Covent-garden ; also by Mr. Effingham "Wilson, Royal Exchange ; and Mr. Cassell, 335, Strand, 
and 80, Fenchurch-street, London. 

The Tracts may be had at the Office, 26, North John-street, Liverpool, and from SMITH, ROGERSON, 
and Co., Lord-street; and Sold by all the Booksellers. LONDON: The Trade Supplied at 
the Office of the Standard of Freedom, 335, Strand, and by SIMP KIN, MARSHALL, and Co., Sta- 
tioners'-hall Court ; GEORGE VICKERS, Holywell-street, Strand; EFFINGHAM WILSON, Royal 
Exchange; H. BINKS, 85, Aldersgate-street ; CHARLES GILPIN, 5, Bishopsgate-street ; JAMES 
GILBERT, Paternoster-row. Dublin, by GILPIN, Dame-street. MANCHESTER, ABEL HEY- 
WOOD. Edinburgh, J. MENZIES, Prince's-street. 

Printed at the Office of the " STANDARD or FREEDOM," 335, Strand, London. 


No. 15. 



THE Financial Reform Association having awakened attention and directed public in- 
quiry to the extravagance of national expenditure, and the inadequacy for good ser- 
vice of some of the most expensive departments of Government, proceed to another 
division of National Economy one which more vitally affects the national well-being 
than expenditure, namely, the sources of taxation, and the manner of collecting the 

They propose to substitute Direct for Indirect Taxation. 

Indirect Taxation is the levy of revenue by taxes on the transit of merchandise ; 
on articles of food ; on the raw materials of manufactures other than food ; and on 
the process of manufactures. 

Direct Taxation is the levy of revenue by a tax on income. 

The chief objections to indirect taxation rest on the obstruction which it opposes 
to industrial enterprise to the free exercise of capital on the covert which it 
affords to an unequal impost on different classes of people and on the premium 
which it offers to the privileged classes to withdraw their capital and themselves from 
the offices of production to live partially or entirely in idleness. One man may have 
52,000 a-year, being a thousand times more than him who has only 52 a-year, or 
1 a- week ; but the first does not eat a thousand times more food, drink a thousand 
times more tea, or coffee, or taxed liquor, pay a thousand times more for his window- 
lights, &c., nor in any shape contribute a thousand times more to the revenue than 
the second. 

The chief objection to direct taxation rests on its alleged impracticability. It has, 
however, been partially in operation at all times, and is so now. The impost called 
the income and property tax, the stamps, and the assessed taxes, the poor rates, the 
county rates, and almost all local rates, are direct taxes. But the true objection to a 
complete system of direct taxation is its simplicity, and the inconvenience of opening 
the inequality of the national burthens to every eye and understanding. Kecent 
events in the military colony of Ceylon afford an apt illustration of this inconve- 

Of several new taxes imposed on the inhabitants of Ceylon in 1848, one was called 
a " Labour-tax." Its amount was 3s. per head, or the personal labour of six days 
from each male adult. The wages of the common native labourer being at the rate 
of 3s. per week the tax was exactly the income of six days. The untutored peasant 
of Ceylon saw its inequality at once, just as the untutored peasant of the English 
hamlet, and all his countrymen, would see the inequality of their burthens, if levied 
in shape of the income of a certain number of days. The annual salary of the 
governor of Ceylon was 7,000, or 134 12s. 3d. a-week. An equal impost of one 
week's income from each person would have required him to pay that sum, instead of 
3s. There was the same disproportion in all the intermediate incomes of merchants, 
planters, military, clergy, and persons above the rank of labourers. Had the impost 
been levied on some necessary of life, like the 800 per cent, on salt, the Ceylonese 
would not have seen its inequality, and would have submittted to the unequal bur- 
then, because they did not see it. 

They saw it, and rebelled. And this is another argument urged against direct tax- 


ation. But this objection is unfounded on fact ; if there should be threats of rebel- 
lion in Britain because of taxation, direct and equitable, they will not proceed from 
the industrious multitude. The rebels, if any, will be heard of in higher quarters. 
But at most they will only be heard of they will never be seen. Direct taxation is 
politically safe, because it must be equitable. 

To the objectors of this principle the Association reply by inviting them to an 
analysis of the system now in practice. And for the present they prefer to go into 
that analysis, and so inform and prepare the public mind to understand the necessity, 
the economic value of direct taxation as compared with the indirect system which 
now weighs so unequally on productive industry, and eats the national vitality into 
the very core. 

They will first draw attention to the smuggling, fraud, treachery, perjury, lost 
capital, and lost revenue in the tobacco trade. 


On the llth March, 1844, a committee was appointed by the House of Commons 
" to examine into the present state of the tobacco trade, and to inquire what effects 
have been produced by the changes in the law relating to it ; and whether any and 
what legislative measures, compatible with the general interests of the country, may be 
advisable in order to promote the trade or to check smuggling in tobacco, and to 
report their observations thereon to the House." 

The committee comprised Mr. Hume, chairman, the Chancellor of the Exchequer, 
Mr. Parker, Mr. Villiers, Mr. Colquhoun, Mr. Beckett, Lord Sandon, Mr. Ewart, 
Mr. Young, Mr. Smythe, Dr. Bowring, Mr. Hodgson Hinde, Sir Charles Douglas, 
Mr. Alderman Humphrey, and Mr. Darby. 

The report is imperfect, as the conflicting politics of the members prevented their 
agreement upon any distinct measure of revenue reform. At that period, such sub- 
jects were lost sight of by the public in the intensity of their fervour for a free trade 
in corn. Moreover, no member of the committee seems to have had direct taxation 
in view as a substitute for the tobacco duty. But though the report is of little im- 
portance, the evidence collected from the witnesses, fair traders, smugglers, merchants, 
manufacturers, magistrates, lawyers, custom-house oflicers, and excisemen, is over- 
powering ; reason cannot withstand it. 

Forty-four witnesses are mentioned by name, and eight by initial letters only, they 
having been engaged in the manufacture of smuggled tobacco, and the committee 
having resolved, on the motion of the Chancellor of the Exchequer 

" That the witness be informed that if he be examined as a witness before the 
committee, touching smuggling transactions in which he may have been engaged, if 
he shall upon such examination make a true and faithful discovery and disclosure, to 
the best of his knowledge, touching all matters and things to which he shall be 
examined before the committee, the committee will be prepared to prevent his name 
being made public ; and measures will be taken to ensure him against prosecution 
to which he may have rendered himself liable by any criminal proceedings on his 
part, which he may have divulged to the committee." 

In addition to that resolution, which elicited many curious mysteries of the smug- 
gling trade, it was resolved, and acted upon 

" That experiments be made by chemists to be appointed with respect to the 
adulteration of tobacco, and that Sir Charles Douglas and Mr. Ewart be requested to 
be present at the mixing of the same, together with a chemist, to be selected by the 
chairman, to assist. Three parcels or more of each sample to be prepared ; one to be 
given to the chairman of the Excise, to be examined under his direction ; and the 
other to be given to a chemist, to be appointed by the chairman ; and the third to be 
reserved in the custody of the committee ; the adulteration to be from five to sixty 
per cent." 

Also, the committee made use of the various reports and evidence of former com- 
mittees and revenue commissioners. The latest of these reports to which they 
referred was that of " The Commissioners of Revenue Inquiry on Custom-house 
Frauds, 1843." It is stated that 

" Those commissioners were appointed to inquire into alleged frauds at the 
Custom-house on the revenue on silk goods, gloves, and other articles, and they 


have reported the various devices by which the Revenue of Customs has been de- 
frauded to a great amount. The temptations by the high duties was great, and many 
of the officers of Customs have been found guilty of collusion, in consequence of 
bribes. The observations of the commissioners as to the danger of corrupting the 
revenue officers employed in clearing silk and other high-duty articles, seem to apply 
particularly to the subject of tobacco." 

And then the committee quoted the observations of the commissioners, thus : 

" Without entering into the discussion how far high duties are useful or necessary 
for the purposes of protection, we should not fairly place the subject before your 
Lordships unless we observed upon the extreme difficulty of preventing fraud in the 
cases in which the amount of duty is great. The precise character of the several 
goods is liable to be mistaken, and the rate of duty to be levied is likely to be 
matter of dispute. No salary can be assigned to the officers which can be put in 
competition with the sums which they may realize by active co-operation with fraudulent 
importers, or by intentional negligence of the due performance of their duties. The 
landing officers chiefly guilty of the fraud under consideration were in the receipt of 
salaries quite adequate to their respectable maintenance. Mr. Homersham himself 
had 400 per annum. But a single fraudulent transaction may produce to the officer 
in one day as much as his salary amounts to in one year. 1 ' 

The quotation from the report of the commissioners is continued thus, by the 
Tobacco Committee : 

" The recent proceedings, too, in the Courts of Inquiry, as wel las other evidence 
which we have had, go far to show the almost unlimited amount of fraud which has 
prevailed in the article of gloves ; and, although we are not prepared to cite specially 
any other description of goods on which so large a proportion of the legal duty has 
been evaded, and although the opinion that the fraudulent proceedings relative to 
silks, gloves, and lace, should be taken as a criterion of the amount of fraud upon 
the revenue in regard to articles in general, would, undoubtedly, be erroneous we, 
nevertheless, entertain serious apprehensions that extensive fraud has not been confined 
to the goods above-named. We can only eatress our belief that frauds have been very 
extensively committed through the connivance of officers in whom trust was reposed, 
and to such a degree as to have had an important influence on the amount of the 

The Tobacco Committee then remarked that 

" Thus far all the evidence from documents before the House is strongly in favour 
of reduction of the high duties on tobacco as the best means of putting down 

The evidence is still stronger as an argument for the abolition of all Customs' and 
Excise duties whatsoever. The committee, referring to another report of a revenue 
commission, say 

" The opinion of the Commissioners of Excise Inquiry, in 1833 and 4, on the 
tobacco trade, ought to have great weight with the House as to the proper remedy 
to be applied to put down smuggling. They entered fully into the working and 
result of every Excise operation ordered by the statute, and they ascertained the 
failure of the Customs and coasting force to prevent smuggling. The evidence of 
the most experienced officers of the Excise and Customs was taken, and the con- 
clusions and recommendations of the commissioners are very decided respecting 
both. They had proofs of the continuance of extensive smuggling, notwithstanding 
the united efforts of the Customs and Excise. They considered that the Permit and 
Survey system had subjected, for a great number of years, large classes of industrious 
trades to a most inquisitorial, vexatious, and highly penal code of law, and the public 
to a vast expense, without any commensurate advantage. 

" They state that the remedy for the evil ought to be in diminishing the tempta- 
tion, which causes a successful resistance to all that the extraordinary coast-guard 
force can do. 

" They add ' The nature of this temptation is at once apparent from the fact that 
100 expended at Flushing in buying tobacco may be followed by the receipt of 
1,000, if the tobacco can be landed safely in this country at Hull or elsewhere.' 

Mr. Ayre, clerk to the magistrates of Hull, was examined by the committee of 
1848, and stated, " with confidence, from his own observation, that fifteen cases of 

smuggling escape where one case is detected ;" he supports his opinion by eight 
years' experience. He was asked " In stating that in your opinion there is only 
one detection in fifteen cases, do you allude to last year, or two or three years ago ?" 
And he said "-There were eighty-five detections in 1843, and, I believe, for every 
one of those eighty-five there were fifteen who escaped." He also stated that there 
are " a class of merchant smugglers who smuggle more than the seamen and officer?. 
of ships, although they all smuggle." 

" What system do you allude to : describe what takes place ? " 
" I find that in all the ports opposite our coast that is, from Flushing up to Ham- 
burgh, and in the Baltic also, they pack tobacco for the sole purpose of smuggling . 
That is the case in every one of those ports ; they are all alike. They are rora- 
pressed into small packages, whereby they can be most easily secreted. Tobacco is 
also smuggled, packed in goods imported, to a considerable extent, and there are 
vessels employed expressly to smuggle tobacco." 

It seems that numerous Committees and Commissioners of Inquiry have, from 
time to time, over many years, recommended a reduction of duties to prevent smug- 
gling, and no Chancellor of the Exchequer nor other statesman has controverted the 
committees and commissioners on principle ; but all have demanded to know from 
whence they were to draw a sufficient revenue if such reductions as would destroy 
smuggling were effected. The Financial Reform Association have assumed the task 
of teaching Chancellors of the Exchequer the means by which to obtain a sufficient 
revenue the abolition of all Customs and Excise, and the substitution of direct 


The history and present circumstances of the tobacco trade, opening to our view 
the whole revenue question, will justify an account of its particular terms. 

The unmanufactured or leaf tobacco is imported from various countries, but by far 
the greatest proportion of it comes from the United States of America. The kinds 
from thence are named from the States in which they are grown ; Virginia, Maryland, 
Kentucky, Missouri, and Ohio. 

The other principal sorts of unmanufactured leaf are Havannah and Cuba tobacco, 
both from the island of Cuba ; St. Domingo tobacco, from the island of that name j 
Columbian, Cumana, and Varinas, from Columbia ; Brazilian tobacco, from Brazil ; 
Amersfoort, or Dutch tobacco, from Holland. There are also small imports occasion- 
ally made from Porto Rico, Turkey, East Indies, &c. 

The leaf tobacco imported from the United States is chiefly employed here in the 
manufacture of the several kinds of cut and roll tobacco, and for snuff. The leaf 
tobacco from the other countries named is chiefly used in the manufacture of cigars 
and cheroots ; but some is occasionally used for cut, roll, and snuff. 

The forms in which manufactured tobacco is imported are now almost entirely con- 
fined to Negrohead and Cavendish, from the United States ; cigars from Havannah, 
and cheroots from Manilla and the East Indies. 

In the manufacture of tobacco and snuff in Britain, the raw, or leaf tobacco, is 
converted into various forms, having different denominations, which may be thus 
explained, namely : 

Tobacco Stalks. The stalk, or mid rib, after the same has been separated from 
the leaf. 

Tobacco Stalk Flour. The stalk ground to a fine dry powder, without any pre- 
paration or addition. 

Returns. The small pieces of broken leaf, and the dust and sittings produced in 
the various processes of manufacture. 

These three articles are, by subsequent processes, converted into snuff, though 
Occasionally returns are used for smoking. 

Cut and Shag. These include all kinds which have been manufactured by the 

process ot cutting the leaf into small pieces or shreds, varying from sixteen to a 
hundred cuts in the inch. 

Thumb Cut, Broad Cut, Grass Cut, and other names, are- used for varieties of cut 

Roll, Twist, Pigtail, Negro-head, and Cavendish. These are varieties manufactured 
by spinning or twisting the leaf, or by twisting and pressing into rolls, lumps, or 

Carrot, Black Leaf, and Lug are other forms of compressed leaf tobacco, HOW little 
in use. 

Cigars and Cheroots are the rolled leaves now so well known, differing only in 

Rappee Snuffs include all the varieties of snuff which have been prepared by 
grinding the tobacco together in a moist state. 

Scotch, Welsh, and Irish Snuffs are prepared by drying the tobacco by heat pre- 
vious to grinding it. 

Brown Scotch Snuff is Scotch snuff moistened after being ground. 

Besides these kinds of snuff and manufactured tobacco, there are several varieties 
made by variations in the materials and extent of adulteration. 

The duty per Ib. on tobacco, in the year 1795, was, in England and Scotland, 
Is. 3d. ; Ireland, 6d. 

In 1796, in England and Scotland, Is. 7d. ; in Ireland, 6d. 

In 1798, in England and Scotland, Is. 7d. 12-20ths; in Ireland, Is. 

In 1802, in England and Scotland, Is. 7d. 33-50ths ; in Ireland, Is. Id. 

In 1806, in England and Scotland 2s. 2d. 14-20ths; in Ireland, Is. 5d. 

In 1812, in England and Scotland, 2s. 4d. 12-20ths ; in Ireland, 2s. 2d. 12-20ths. 

1813, in England, Scotland, and Ireland, 2s. 8d. 3-18ths. 

1815, in England, Scotland, and Ireland, 3s. 2d. 

1819, in England, Scotland, and Ireland, 4s. 

1825, in England, Scotland, and Ireland, 3s. 

1840, in England, Scotland, and Ireland, 3s. Id. 16-20ths. 

The duty on manufactured tobacco, cigars, cheroots, &c., into the United King- 
dom was, 

From October, 1823, to 5th July, 1825, 18s. per Ib. weight. 

From 5th July, 1825, to 5th July, 1826, 17s. 

From 5th July, 1826, to the present time, 9s. 

The following statement of prices of tobacco at the period of 1844, and a state- 
ment of the rates of duty charged, and the per centage of these duties to the prime 
cost of the article, sufficiently explain the temptations to smuggle : 


Kinds of Tobacco. Average Price in Bond. Duty 3s. Id. 16-20ths, equal to 

Virginia leaf . . . 3|d. per Ib. . . 1,100 per cent. 

Ditto strips . . . 5|d. .. 700 

Kentucky leaf . . 3|d. .. 1,200 

Ditto strips . . . 4f d. . . 800 

There is a variety of other tobaccoes, varying in price from Is. to 5s. per Ib., in 
bond, which are principally used for cigar-making; therefore, taking the average 
price at 3s. per Ib., the duty of 3s. Id. 16-20ths on tobacco used for cigars is only 
equal to about 100 per cent, on the prime cost. The duty on all the foreign manu- 
factured tobacco whether cigars or Negro-head, is 9s., and the addition of 5s. per Ib. 
Average Price, in Bond. Duty 9s. and 5 per cent. 

Havannah cigars, 8s. per Ib equal to 112 per cent. 

Manilla cheroots, 6s. per Ib equal to 150 

East India cheroots, Is. per Ib equal to 900 

Negro-head and Cavendish, 6d. per Ib. . . equal to 1,800 

Although there is an apparent protection of 1,800 percent, against the importation 
of manufactured tobacco, yet, as it sells only at from 2s. to 3s. per pound, the actual 
temptation is only from 400 to 600 per cent. And as it is admitted that there are 

large quantities of manufactured tobacco smuggled, the duty being from 400 to 600 
per cent., we might fairly infer that a much larger quantity will be smuggled of un- 
manufactured Kentucky, at a temptation of 1,200 per cent. Tobacco stalks produced 
from duty-paid leaf are sold generally by the tobacco-cutters to the snuff-makers at 
3s. to 3s. 2d. per pound. The importation of tobacco-stalks is prohibited ; but as 
they can be purchased in Holland at Id. per pound, the temptation, therefore, to 
smuggle them into the United Kingdom is equal to 3,800 per cent. 

With these inducements to smuggling before us, we shall here quote some of the 
proofs of its existence. Mr. William Maury, who had been twenty years an im- 
porter of tobacco in Liverpool, was deputed by the American Chamber of Commerce 
in that town to give evidence before the committee of 1844, and there stated 

" The state of the trade is most ruinous to the manufacturers, from the efforts of the 
smugglers, as well as of the adulterators. The prices are reduced below what would 
remunerate them if they paid the duty regularly, and only used that description of 
tobacco. For example, it costs them to manufacture the tobacco, 3s. 4d. per Ib. 
They cannot afford to sell it under 3s. 4d., and yet it is sold in many parts of England 
and Ireland at 3s. Id. and 3s. 2d. indeed, a sample was brought to me, the other 
day, purchased in a retail shop in Liverpool, at 3s. ; of course the party selling it at 
3s. must have adulterated or he must have smuggled it. Now, with regard to 
adulteration, I can mention the case of a manufacturer in a town near Liverpool, who 
was one of the few who dealt in unadulterated tobacco, and he was not a smuggler. 
He told me that the first year he commenced business he lost 700 merely by dealing 
honestly ; but he says now that he pursues the same course, and that the people have 
become accustomed to his tobacco, he can sell any quantity he pleases at the rate of 
3s. 6d. per Ib. But I should state that it is in a particular district of England ; and 
upon my observing to him, the other day, that I mentioned this instance of his to the 
Chancellor of the Exchequer, he said what was more remarkable was, that one of his 
largest customers, who gives him 3s. 6d. per Ib., boasted to him that he could afford 
to retail that tobacco at 3s." 

Q. " Did he explain how that was ?" 

A. " No ; there is but one inference, that the grocer, or person who sold the 
tobacco retail, must have adulterated it." 

At a subsequent period of the examination this witness gave an account of the 
expenses of smuggling, and introduced the subject of decoys. A decoy is a quantity 
of tobacco which is occasionally allowed to fall in the way of the coast guard officers 
for them to seize, and make a report upon, as a proof of their vigilance, they keeping 
out of the way of the smugglers at other times, on condition of a liberal bribe, and 
this occasional decoy of tobacco. 

1680. " In the course of these smuggling operations they frequently leave a certain 
quantity of tobacco for the officers to seize, which they call a decoy ; the calculation 
for that is 150 bales out of 1,000, which is a dead loss to them that is 150. The 
proportion of the bribe to the officers 200." 

1681. " You are supposing, in this case, that the officer is to be bribed?" 
" Generally, I am told." 

1682. " Do you mean that the bribe is paid to the custom-house officer, or to the 
excise officer ?" 

" To the custom-house officer." 

1683. " Do you mean the custom-house or the coast guard ?" 
" The coast guard." 

1684. " Do you mean that the 150 bales are allowed to be seized, in addition to 
the bribe ?" 

" Yes ; in order to show the vigilance of the officer, the proportions of seizure is 
one in twenty-five that is to say, the calculation is, that they will get in as many as 
twenty-five cargoes, and that one of them would be seized." 

Mr. Maury then proceeds to give instances of the commanders of the revenue 
cutters being thus dealt with, as communicated to him by retired smugglers and 
others. Also, instances of the guilty participators escaping, and the innocent suffering, 
through those decoy cargoes being found by the revenue officers on or near the 
premises of parties knowing nothing of them. 



The evidence of Mr. Maury, of Liverpool, given before the Tobacco Committee of 
1844, which the Association is again about to quote, need not be accompanied with 
a lengthened commentary ; it is sufficiently explicit and suggestive. Legislation has 
been tried in all its devices, and it has failed. What remains now but to abolish the 
revenue cruizers and the pernicious Customs system altogether ? Read the following 
questions and answers : 

Q. " Have you known persons who have made a trade of smuggling ? " 

A. " I have." 

Q. " Will you state what class of persons those are ? " 

A. " With the permission of the committee I will read what I took down from one 
of those smugglers. The statement I am about to give refers to Ireland. I am 
informed tha$the smuggler now conducts his operations on rather cheaper terms than 
he did in 1830, or previously to 1830. I allude now to the wholesale dealer who 
brings his tobacco from Holland and Belgium. The American Chamber of Commerce 
state in their memorial that the expense of smuggling is 9|d. per pound. I have a 
paper containing a detail of the expenses. This is calculated upon a smuggling 
operation of 1,000 bales of tobacco, 60,0001bs. weight, the original cost of which, at 
4d. the pound, is 1,000. The charges are freight, l^d., amounting to .375." 

Q. " You give this as an actual operation which you understand from the parties 
to have taken place ? " 

A. " An actual operation which I understand from the parties to have taken place 
in this way, and that this is the usual way. Then wages for two months : captain, 
25 ; mate, 10 ; crew, eight men, at 3, 24 ; in all 59. In case of success, the 
captain receives 75 in addition, as a douceur ; the mate, 25 ; and the crew, 80." 

Q. " What is meant by success ? " 

A. " If the adventure succeeds if they land the goods, they get those large sums 
as well as their ordinary wages. If they do not land the goods, they only get the ship's 
wages. I have estimated that the cost of the vessel, fully equipped for the service, 
of 150 tons, which is the general tonnage of the vessels, at 8 a-ton, would be 1,200. 
The interest at five per cent, for two months is 10 on the vessel. The depreciation 
of the vessel, calculated to last five years, is at the rate of 250 a-year, or for sixty 
days 42. The reason I have named sixty days is that I imagine the operation to 
last sixty days. Rigging, painting, &c., and other expenses, by the voyage, 50. 
These come to 102. The tobacco is purchased at the rate of GOlbs. weight a bale, 
but is sold at the rate of 561bs. ; consequently, there is a loss of 41bs. a bale to the 
smuggler, which, of course, enters into the calculation." 

Q. " Is this a loss of weight?" 

A. " No; it is a kind of tare or allowance which he gives ; therefore, they lose by the 
sale 41bs. a-bale. 4,0001bs., at 4d., is equal to 66. In the course of these smug- 
gling operations they frequently leave a certain quantity of tobacco for the officers to 
seize, which they call a decoy. The calculation for that is 150 bales out of 1,000." 

The witness then related the manner of bribing the officers, as quoted in the pre- 
cediug section, and proceeded to state the remaining statistics of the case of 
smuggling : 

" These 150 bales are a dead loss to the smugglers of 150. The proportion of 
the bribe to the officers 200. 

" Then there is the proportion of fine. Besides seizing the cargo, they would fine 
the owner. And there is the proportion of that and gratuities to the men, as ten 
have to be cleared if discovered. The conductor of the operation enters into an 
arrangement with the men, that in case they are detected he is to pay all fines, and 
release them, which he does ; that I estimate at 25. Then there is the interest for 
six months on the cost and charges, 53. The operation, from the purchase of the 
tobacco to the sale of it is calculated to last six months. That will make the charges 
come to 1,250, which, added to the cost, 1,000, makes it 2,250, which is within a 
fraction equal to 8d. per Ib." 


.Q. " Are the committee to understand that the smuggler sells to his customer the 
smuggled tobacco at a credit of six months ?" 

A. " He does not sell at a credit of six months, but at a credit of four months ; but 
the operation is calculated to last six months." 

Q. " Is that statement given to you as a fair average of speculation, or as a parti- 
cular speculation ? " 

A. " It is an average of that description of smuggling. The part which this person 
takes in the transaction generally terminates on the delivery of tobacco on shore, or to 
the small coasting craft which are always found hanging off and on the coast of Ire- 
land in particular, and many of them on the coast of Scotland, and the east part of 
England. It is then conveyed to its various destinations if on the land, by lands- 
men ; otherwise, by the coasters, who have a top lading of coal, lime, hoops, bark, 
salt, or such commodities." 

The witness next introduced a letter from one of his informants, who had been 
expected to give evidence before the committee, but failed to appear. We quote a 
passage from the letter relating to the revenue cruizers, and the bribes paid by smug- 
glers : 

" It is not to be supposed but that bribes will be accepted of in Ireland, as well as 
in London and other places ; but there is no necessity to offer or give such large 
bribes as you suppose to accomplish objects in smuggling, and which it is quite use- 
less to oppose. A good deal of the leaf tobacco, the cigars, and manufactured 
tobacco smuggled into Ireland, is first smuggled into England and Scotland." 

The witness was subsequently questioned as to the revenue officers : 

Q, " How does the smuggling escape the Custom-house cutters on the coast ? " 

A. "A party intending to land a cargo gives notice to the revenue cutter of his inten- 
tion, and to some persons on board, sending a bribe, and reqitests them to keep off' the 
coast for a few days and nights, after the weather sets in tempestuous." 

Q. " Then must there be collusion between the captain of the cutter and the coast- 
guard ? " 

A. " Generally, in that case." 

Q. " When the tobacco is landed, how is it conveyed from the coast up the 
country ? " 

A. " By men. It is in bales that they can carry. I am told that they bring down 
something like 400 to 500 men, or even as many as a thousand men, if it is wanted." 

Q. " Are the committee to understand that the smugglers, when they land the 
tobacco, in consequence of collusion between the captain of the cutter and the 
coast guard, are able to get as many as 1,000 men to assist them in taking it up the 
country ? " 

A. " Yes ; and such, is the influence of the person who pursues it in that part of 
Ireland, that you cannot get one of those men to give any evidence to criminate 

Smuggling has other results than the loss of revenue to Government : the gain of 
illicit profit to the smugglers, corruption to the servants of the State, and general 
demoralization to all engaged in it. There is sometimes a conflict, ending in a 
tragedy. Here is a suicide : 

Q. " Can you state how many people you conceive must be engaged in one of 
these transactions, taking the smugglers, the people belonging to the cutter, the 
coast guard, and the people who carry it up the country, to say nothing of dealers 
and manufacturers ?" 

A. " I would refer to a case in which there was a government prosecution against 
a Mr. Henderson Black, of Belfast. This Mr. Black was a gentleman that had car- 
ried on very large transactions. I never suspected him to have been concerned in 
that trade, but it appears that for several years he had been in it. He had gone to 
very great expense in excavating caves on the Antrim coast, in order to conceal the 
tobacco in ; but he was found out the other day, being concerned in a cargo that 
was landed off Torhead. The tobacco was seized ; and the penalties sought by the 
Crown were 4,000. This preyed so much on his mind, that, the day before the 
action was to come on in Dublin, he shot himself." 

But not only does the law sometimes overtake the guilty with overwhelming force, 
when bribes have been inefficient, the innocent are often visited by penalties which 
they cannot ward off, if smuggled goods are found on their property. Had Mr. 

31ack lived, he would have had the option of escaping at the cost of two innocent 
nen, or of confessing himself guilty. The case is thus related in the evidence : 

Q. " Can you state what was the extent of the cargo which was seized ?" 

A. " I cannot state ; but the Crown failed in their evidence. The penalty was 
nitigated to 200, and instead of being levied upon the property of Mr. Black, it 
was laid upon two parties of the name of Thompson, upon whose premises the 
tobacco was found. The date of this was about three or four months ago." 

Q. " Do you state this from any personal knowledge, or from any communication 
with the parties r" 

A. " I take it from a letter I had from Ireland, in the first place, and from 
information I received from the department connected with it. I wrote the par- 
ticulars. There were three parties concerned in the transaction Mr. Black and 
these two men. Now I inquired from a person from Belfast, last week, who is not 
engaged in this traffic, if he knew anything of these Thompsons, the farmers. He 
said, they are perfectly innocent men ; they have no more to do with the transaction 
than you have, but the tobacco was found there. But here we can only trace three 
men engaged in it. The presumption is, that the vessel got off. The inference is, 
that they had not sufficient force, or else it would not have been found out." 

Q. "Is it your belief that individuals who carry on smuggling on the coast (of 
Ireland) are able, from their influence, to collect, whenever they require, any 
number of men they want to carry on their business ?" 

A. "Certainly." 

Q. " Can you state what characters such persons bear in society?*' 

A. " They are of very good standing, I am told." 

Q. "Is it difficult to get evidence brought forward in those smuggling cases 2" 

A. " Very difficult." 

Q. " What does that difficulty arise from ?" 

A. " The unwillingness of parties to come forward, and the popularity of the 
person who conducts the enterprise. To give an idea of the respect in which the 
man is held, I was asking a person the other day if it was possible to get any one 
to come up to give evidence. He said, ' I do not think so ;' and added, ' Such is 
their information of him (alluding to a particular master smuggler) in private life, 
that if there is any dispute in the part of Ireland where he lives, it is submitted 
fearlessly to his arbitration." 

Q. " Then are the committee to understand that he holds those employed by 
him, if they should be found out in the act of smuggling, free of consequences, by 
paying the penalties ?" 

A. " Certainly." 

Q. " When they leave a decoy of 1501bs. out of l,0001bs., is it necessary that there 
should be a collusion between the officers of the cutter and the smugglers ? " 

A. " Yes." 

Q. " And that there comes to the officer also a bribe of 200 ? " 

A. Yes." 

Q. " Do you know in what way information is given of the 150 bales, or any 
quantity that is reserved as a decoy by the smugglers ; and do you know what the 
individual who gives the information gets for it ? 

A. "He gets one-half of the duty, I believe. There are a number of gradations 
of penalties, but I have assumed one-half as being about the average." 

Q. " Are the committee to understand that, supposing the smuggler himself gives 
information of tobacco which he had bought at 4d. perlb., and landed at 8d. per ib., 
he would be paid by the Government Is. 6d. per Ib. for that tobacco ? " 

A. " He does not receive the penalty. The officer who seizes it receives it." 

Q. " Are the committee to understand that the officer gives the information himself 
to the department and seizes it ? " 

A. " On the return of the vessel, after three or four cargoes have been landed, the 
officer, per haps, finds 400 bales, or 500 bales, left for him to seize. He then writes his 
despatch to the Government, expressing his regret at being absent when he understands 
such and such parcels of tobacco were landed ; and he then says that he has arrived in 
time to arrest those 400 or 500 bales." 

Q. " From what information do you state that fact ? " 

A. " From the smugglers, who have given it me." 


Q. " Are the committee to understand you to say that the public feeling is entirely 
in favour of the smugglers in the particular parts where the smuggling is conducted ? " 

A. " In Ireland, certainly. The truth is, that the public feeling is in favour of 
cheap tobacco, and against high taxes ; hence it sympathizes with the smuggler." 

With these facts before us, of collusion between the Government officers and the 
defrauders of the revenue, it need not surprise any one to hear that one-third only of 
all the tobacco consumed, or the adulterations infused with tobacco, pays duty. 

Of the consumption and adulteration we shall next give some particulars. They 
will be found instructive. 


On the 18th of November, 1842, a letter of instruction was issued by the Lords of 
the Treasury to a commission appointed by the Crown, to inquire into certain fraudu- 
lent transactions which were said to have occurred in the port of London. From 
that date to the 22nd of May, 1843, the commission was engaged in collecting 
evidence of the misconduct of the Customs' officers ; but, owing to criminal prose- 
cutions having been instituted against some of them before that period, and being 
still in progress, while some of the officers had taken legal proceedings against others 
for defamation of character, the commission was less successful in obtaining evidence 
than if the officers had been encouraged to make full disclosures without fear of the 
consequences ; yet they, losing confidence in each other's secresy, made startling 
disclosures. Their evidence of accusation and confession led to conviction and 
punishment to shame, remorse, and death itself, and, probably, to a partial im- 
provement in the performance of certain duties : but the clearest and gravest result 
of the investigation was the proved fact a fact obvious to any reflective mind, and 
to every financier not interested in the present system, that bribery, perjury, fraud 
upon the revenue, and fraud upon the honest merchant, had probably always 
existed, and may at any time be practised, so long as the Custom-house establish- 
ment exists in any form. 

We obtained a glimpse, in the preceding sections on tobacco smuggling, of the 
means by which the smugglers in that article overcome the gigantic establishment 
of revenue forces which blockade the coasts on sea and shore. We shall here 
enlarge the view. The Commissioners say : 

" We expected, and that expectation has been fully realized, to hear statements 
totally irreconcileable with each other, and to have to estimate the value of vague 
assertions and of bold denials." 

An officer of considerable rank, named Burnby, was the foremost, if not the first, 
to accuse his fellow-officers. Of his motives the Commissioners remark : 

" It is not easy to state with confidence the time at which Mr. Burnby first re- 
solved on making his subsequent disclosures of the frauds supposed to have been 
perpetrated, or connived at, by certain revenue officers in the port of London ; but 
this intention would seem to have been first conceived in the latter part of the sum- 
mer of 1841. Remorse for his criminal proceedings is the cause which he himself 
assigns. Apprehension of detection, with the expectation of personal indemnity for the 
past, and individual benefit for the future, may not unnaturally be the reasons attri- 
buted to him by those who look impartially at his conduct throughout those 
transactions. Those who consider it most unfavourably, will probably allege that 
feelings of personal jealousy, and of individual hatred, were additional motives for 
preferring serious charges against many of his brother officers, and for bringing 
forward vague rumours, implicating many more in the participation of extensive 

There seems something like a tone of regret that Burnby had not been true not 
to his country, which had paid him handsomely to be honest but to his companions, 
who connived with him to defraud his country. Had Burnby been true, that 
mighty armament of the Customs, the recruiting of which is made a means of poli- 
tical corruption, and which, at a cost of several millions sterling per annum, block- 
ides the coast of the British islands, holding warfare with industry on its own soil, 


loing battle with commerce on its own seas had Burnby been true, that mighty 
jmament, which cost more than the whole effective British army, might have 
ontinued its private pillage undisturbed, as it had probably done for a century 
md as it may do to this day. But Burnby either had a conscience which could not 
>ear all that weighed upon it, or which was not satisfied with his share of the spoil, 
md so the public obtained a knowledge of misdeeds which the system of indirect 
axation provided no means to discover, but which, on the contrary, that system 
lides from discovery. 

Sir George Cockburn, First Lord of the Admiralty, heard from Captain Morgan, 
)f the coast-guard service (brother-in-law of Burnby), that Burnby had something 
,o disclose. Sir George Cockburn communicated with the Chancellor of the Ex- 
3hequer on the subject, and he with Mr. Dean, chairman of the Board of Customs. 
They assembled at the Admiralty on the 9th of November, 1841, and either there 
ar at a meeting held shortly after, Mr. Burnby made a statement which inculpated 
twenty-one of the landing waiters, who, for the most part, on account of their ability 
and presumed integrity, had been selected for employment on the silk and baggage 
import duty. 

" The necessity for a corroboration of Mr. Burnby's statement," say the Com- 
missioners, "before credit should be given to them, was naturally felt by those 
present at that interview ; nor was it deemed advisable to have recourse to the ex- 
periment which was proposed with great eagerness by Mr. Burnby, namely, to lay 
a trap by preparing packages in such a manner for the officers alleged to be ready 
to connive at irregular entries of goods, that their guilty intentions might be ascer- 
tained, and their criminality proved beyond doubt. Frequent communications 
were made from that time throughout the winter by Mr. Burnby to Mr. Dean." 

The instructions issued by the Board of Customs for their officers were in several 
cases inoperative, because impracticable. 

" We cannot disguise our opinion (Commissioners, page 8) that serious detriment 
to the efficiency of the department, and great encouragement to negligent, if not 
dishonest conduct, are occasioned by the issue of instructions which cannot be 
executed, and the neglect of which is, therefore, necessarily permitted without 

Yet those instructions could not be amended ; the Commissioners found that to 
compel a strict adherence to them would be to put a farther clog upon the importa- 
tion of goods, or to suggest others more definite, which should be literally adhered 
to, would be to suggest a system of supervision which would strangle commerce, in 
binding it to be security for the honesty of the revenue department. The Com- 
missioners were not financiers likely to suggest that efficient substitute, the only 
one which can eradicate those incurable evils, namely, the abolition of all customs, 
and the direct levy of the revenue from income. Yet, if their report has any prac- 
tical tendency, it tends to prove the necessity, immediate and absolute, for a sys- 
tem of direct taxation. They conducted their inquiry as if they had only to deal 
with the guilt of Burnby and his associates ; as if exposing them to odium and 
punishment was a sufficient atonement to public justice, while, in fact, though not 
designedly, they elicited proofs that the whole revenue system is a hot-bed of cor- 
ruption, in which Burnby's exposures are merely mushrooms. 

From November, 1841, to July, 1842, this person continued in confidential inter- 
course with the heads of the department ; and he reiterated his charges against 
various officers, and urged that traps should be laid to detect them. The heads of 
the department declined to be parties to the entrapment, probably from honourable 
motives, yet possibly from other causes. Their own relatives and proteges were 
implicated, nor were they free of blame themselves, so far as neglect of duty was 
likely to be blamed. Of seven superior surveyors, whose business it was to be 
watchful of the landing- waiters, accused by Burnby, no more than one attended 
duty at a time, and even that one was not always at his post. The higher the rank 
the higher the salary, and the more grave the responsibility of those public servants 
the more frequent and the longer- continued were their leaves of absence, or it may 
be said they were absent without leave and without restriction. Of seven on the 
highest salaries, with the gravest responsibilities, six were always on holiday, and 
the seventh did not make his appearance at the docks until the day was far advanced. 
This the Commissioners of Inquiry discovered and censured. Even the chairman 
of the Board of Customs absented himself (ill health the cause) during the winter 


and spring of 1841 and 1842, while Burnby urged, and urged in vain, his plans for 
discovering the frauds in daily practice. Another chairman was not appointed in 
his absence. Even the Survey or- General left London on his provincial tour, while 
Burnby 's charges and confessions were still uninvestigated. If his tongue or con- 
science could have been quiet, inquiry would have been smothered, and plunder 
would have gone on unmolested. At last, in April, 1842, "Burnby was put on 
duty," say the Commissioners, " where several of the officers against whom he 
had preferred accusations were placed, and where he would have the means of 
watching their conduct, and where the most favourable opportunities for detecting 
their practices, if they were fraudulent, would present themselves." But they 
continue, "No new circumstances corroborative of his assertions occurred, nor 
did he furnish other proofs than those adduced in the first instance, until after the 
disclosures made by Mr. Homersham, another landing-waiter, when he produced 
certain letters from a person of the name of Quadling, deeply implicating the cha- 
racter of Mr. Hastings. From the first disclosure, therefore, made by Mr. Burnby, 
in November, 1841, to July, 1842, the chairman was unable to prosecute the in- 
vestigation into these alleged frauds," (the chairman was absent from duty, as it 
elsewhere appears, during the whole or greater part of that time), "or to obtain 
either confirmation or refutation of Mr. Burnby' s statements." 

But in the latter end of July, the chairman having received some private infor- 
mation, from whom is not stated, sent for Mr. Robert Homersham, a landing-waiter 
of the first class, at a salary of 400, and intimated to him that his name had been 
mentioned in such a way in connexion with supposed frauds, as to cause a very 
unfavourable impression of his conduct, and that he believed that he, Mr. Homer- 
sham, was in possession of a greater number of facts of which he could give 
information, and that he had better give it. After various remarks the Com- 
missioners say, "We have made these observations preparatory to declaring our 
several reliance on the correctness of the statements made by Mr. Homersham in 
which he describes a series of fraudulent proceedings, and implicates several 
officers and other parties in successful attempts to defraud the revenue." 

Those frauds were found to have been effected in the following way : 

" First. By the granting of false certificates by the export officers, whose duty 
it is to ascertain what goods are shipped, enabling an article, which by law is prohi- 
bited to be exported to foreign countries, to be shipped as some other article, the 
exportation of which is permitted. 

" Second. In a similar manner by a false certificate of the quality or of the exist- 
ence of goods for exportation to obtain an amount of drawback of duty far exceed- 
ing what is legally due, or a drawback for an imaginary exportation of articles 
which, in fact, are never exported. 

" Third. By the dummy system, or the substition of low duty goods for a package 
of high duty goods. (This fraud is stated to be prevalent beyond most other 

" Fourth. By the negligent or wilful under- valuation of goods where they are 
subjected to ad valorem duties, by the officers, and the dishonest or careless and 
faulty enumeration of the goods when their amount is to be stated. 

" Fifth. By improperly computing the tares of packages. A special package is 
so prepared as to produce an amount of tares much greater than the other packages ; 
it is submitted to the landing surveyor for him to ascertain the tares to be allowed ; 
and as it is assumed to be a fair criterion of the average tares of the packages in 
general, the revenue is largely defrauded. 

" Sixth. By a process similar to the fourth, but in a most complicated and artifi- 
cial manner. (Of which more hereafter.) 

" Seventh. By the substitution of fresh leaves for the original leaves in the land- 
ing-waiters' blue books, with imitations of the handwriting of the registrar's clerks, 
with false entries, and with false seals. 

" Eighth. By the obliteration of the original entries, through a chemical process 
applied to the ink, and the substitution of other entries, a peculiar ink easily obli- 
terated being used for the purpose." (This stated by Burnby.) 

The proofs of those frauds being practised are too long for present citation. That 
they were perpetrated extensively without discovery until the conscience-stricken 
penitent or the spiteful knave compelled the unwilling attention of the superior 
authorities to them, while no sufficient checks are or can be opposed, is in itself an 


irresistible argument for abolishing the entire system of indirect taxation. But 
there are other arguments alike founded on the simplicity of direct taxation, and in 
the complex immorality, injustice, and commercial poison of the present system, to 
which the Association will return on a future occasion. 



It would be a valuable service of diplomacy to the country if it procured annually 
from all other countries a return of the goods shipped to Britain from their ports 
respectively. A comparison of those goods on which an import duty is levied with 
the returns of the British custom-houses would be instructive; but it would tell 
more against INDIRECT TAXATION than the governing authorities are yet prepared to 
afford. Occasionally some such returns have been had. Here is one : 

Statement showing tJ>.3 number of pounds weight of SILK MANUFACTURED GOODS which, 
according to the French official accounts, were exported from France to England, and 
which, according to the English Custom-house accounts, were imported into the United 
Kingdom from France, in each year, from 1827 to 1841 inclusive : 


Exported from 
France to the 

Entered at Custom- 
houses in the 

Quantity shipped 
more than 

Centesmal proportion smuggled, or 
introduced by the fraudulent conni- 

United Kingdom. 

United Kingdom. 


vance of Custom-house officers. 



















































































50-37 average. 

It thus appears that on the average of the fifteen years specified, fully one-half of 
all the silk manufactured goods shipped from France to the United Kingdom was 
smuggled ; while in eight of those fifteen years considerably more than one-half was 
smuggled. Either those goods came fraudulently through the Custom-houses, or 
were landed in defiance of the revenue cruizers and the coast-guard. The official 
accounts from France are believed to be nearly correct ; but if not entirely so, the 
presumption is that more silk goods were exported from France than the quantity 

The Commissioners of Revenue Inquiry dilate upon the delinquency of Burnby, 
the man who filled the Custom-house with confusion, and all official places with 
wonder, by "splitting." They search back as far as 1837, when Homersham, 
another officer, was corrupted by Burnby. But ten years before that period silks 
seem to have been smuggled as largely as in any year subsequently, except 1833, 
1840, and 1841. It was the system which corrupted the officers, and not one officer 
that disgraced the system, beginning for the first time in 1837, as the inquiry would 
leave us to infer. "He" (Homersham) " commences by giving an account of his 


having been induced," say the Commissioners, " when he was acting as a searcher, 
by Mr. Burnby' s persuasions and loans of money, to facilitate, by false certificates, 
the exportation of machinery, in 1837 and 1838." And again, referring to Homer- 
sham, in 1840, who had been giving false certificates to export bad wine for good, 
and so get the drawback ; who had been admitting tobacco at the Custom-house, and 
calling it marble, they say : " In 1840 he was removed to the legal quays, and there 
continued his fraudulent proceedings, apparently in a more systematic manner ; up 
to this period he would seem to have acted under the baneful and overpowering 
influence of Mr. Burnby, who had got him, in the first instance, completely in his 
power, by small loans of money, and afterwards retained his hold upon him by 
pressing him to enter on the disgraceful and dishonest course which we have been 
describing. But Mr. Homersham acknowledges that in 1840 he was extensively 
and habitually engaged in the arrangement and execution of projects to defraud the 
revenue, in importations of French gloves and other French goods." The whole 
burthen of the inquiry and report of the Commissioners continues, at this point, to 
press on Homersham and Burnby ; on Homersham least heavily, because he was 
drawn into confession by the information of Burnby ; on the latter most heavily, 
because he seems to have been the most singular of the two, the most unaccountable 
of Custom-house officers, a man who accused himself said, his fellow-servants. Of the 
accused fellow-servants mention is made in the report only with respect ; because, 
apparently, they were not tell-tales nor conscience-stricken, or some other circum- 
stance or sentiment guided the inquirers to report as they did. Yet can it be for 
a moment admitted possible, that Burnby and Homersham alone, amid hundreds of 
other officers in the London Custom-house, smuggled silk goods to the amount of 
fifty-seven per cent, in 1840, and fifty '-nine per cent, in 1841, of all the manufactured 
silks exported from France to the United Kingdom? The tone of the report indicates a 
desire, on the part of the inquirers, to have it believed that these two corrupt officers, 
or a fractional number of their fellow-servants, in concert with them, did all the 
smuggling of those years ; the smuggling, in 1840, being about thirty per cent, of all 
the brandy exported from France to Britain, above sixty per cent, of all the tobacco 
shipped from any country, besides the silk and other common frauds. How could 
two subordinate officers of the London Custom-house, aided by some fractional 
number of their associates, accomplish such frauds ? It was impossible. Had the 
report spoken candidly of the discoveries made by the inquirers, or had they inquired 
without fear of raising a national opinion against the Custom-house system, tney 
would have produced a body of evidence bearing irresistibly against the whole fabric 
of indirect taxation. 

Homersham' s account of his connexion with the glove and silk trade, and his 
manner of effecting the fraud, indicates that persons engaged in those trades knew 
the Custom-house officers from experience. Mr. Wilson, a clerk in the house of 
Cordingly and Co., asked him in February 1840, " If he would do any business." 
He inquired what did Wilson allude to, and was answered, " What is customary. 
I will bring you some gloves ; and all you have got to do is to take a right account 
in your rough books, and give me credit for the goods ; let me get them home and 
I will tell you what to put in." Then the business was done, by taking a case of 
gloves, containing, perhaps, 400 dozen, in cartoons ; putting the right amount at 
the time of their being examined in the landing waiter's rough books, and imme- 
diately sending off the cases to the importers. If they were stopped in transitu 
they tallied with the account in the rough book ; but as soon as their safe arrival 
at the importer's warehouse without interruption was ascertained, the account was 
entered in the regularly official blue book of the dishonest landing waiter, 100 or 
200 dozen short, according to previous arrangement with the parties, and the duty 
was paid on the smaller and not on the real quantity, the revenue losing the differ- 
ence between the two. The entry in the rough book was usually made m pencil, 
and the entries when their object was accomplished, were in consequence easily 

These transactions in gloves with Wilson continued about two years, the officer 
received 10, 15, or 20, at a time, according to the size of the cases ; the allega 
tion for his not receiving more being that the other persons concerned had to be 
paid. During the same period he was concerned, at the instigation of Burnby, in 
facilitating the importation of silk goods through the medium of Mr. Hunt, the 
agent of Candy and Co. 


To effect this, wrong weights were put down in the blue books, but the same 
precaution of putting down the correct weight in the rough books was taken, and 
he was paid by Hunt different sums, sometimes 30 or 40 at a time. 

He was concerned in another mode of fraud suggested, so he alleged, by Burnby, 
and effected thus : The landing waiters' books are delivered to them at the Kegis- 
trar's -office, and are returned there. There are certain formal but special entries 
made in them, such as the name of the ship, &c., by the registrar's clerks ; when 
done with they are tightly bound round with a string, which is sealed. Mr. 
Burnby and Mr. Homersham proceeded together, at the invitation of the former, to 
Messrs. Candy's house. There the official seal was broken, the book was untied, 
the leaves containing the correct statement of the silk goods were taken out, 
the writing of the registrar's clerk was imitated on other leaves abstracted from 
some blue book improperly obtained, such an entry was made as to render the 
gross weight "appear a little feasible " with the tares that had been written on the 
cover by the landing surveyor ; these leaves so prepared were placed in the cover of 
the blue book, which was again tied up and the pack-thread sealed with a seal ob- 
tained for this purpose by Mr. Burnby. In this way two or three cwt. of silk vary- 
ing in value from 2s. to 3os. a pound were struck out and the consequent loss to 
the revenue of the ad valorem duties was the result. 

It is stated in the report that " Mr. Burnby exhibits still more extensively than 
Mr. Homersham fraudulent transactions, perpetrated in such a way, as, if represented 
correctly, would go far to destroy all confidence in the officers, all credit in the traders, or 
any reliance upon the system pursued at the Custom-house." The Commissioners of 
Inquiry threw as much discredit on Burnby as relieved the general body of officers 
from reproach, or softened the imputations against them. But it is admitted, that 
from highest to lowest they or their wives procure silk dresses from wholesale 
houses, where no other goods are sold by retail. The inquirers say " this point is 
not of much moment," yet why should dresses be sold (or given) to them, of all 
ranks, by wholesale houses, unless those houses received favours or expected them 
from all the officers ? 

" From what has transpired before us," say the Commissioners, " such a practice 
would seem not to be considered objectionable, unless bad motives can be proved in con- 
nexion with it ; but many instances have been stated to us of the officers obtaining 
silk dresses and other goods for their wives from houses not accustomed to retail 
transactions, but large wholesale importers of such goods." Subsequently they 
say : " But supposing the transactions are without improper motives on the part 
of the officer, a large bill is by degrees run up against him, and the trader presses 
for its payment. An importation of goods is just at that time submitted to the 
inspection and the valuation of the same officer ; a small variation in the stated 
value makes an enormous difference in duty to the trader, and the officer may be 
freed from the importunities of his creditor if he only consents to listen to his asser- 
vations, that the real value of the goods is such as he states it to be. The tempta- 
tion is great, the facility is apparent, and the probability of escape from detection of 
the error, and the almost certainty that no proof of the error being intentional can be 
adduced, offer temptations to deviation from the strict performance of his duty, to 
which the integrity of no officer ought to be subjected. If the officer yields once, 
he is ever after the slave of the party who has thus vanquished his integrity, and 
the frauds on the revenue are thenceforward habitual and unrestrained." 

Whatever force these objections possess, and they must be admitted to be for- 
midable, it goes directly against the levy of all taxes, indirectly, by means of the 
Custom-house. It is not within the range of device or invention to prevent collu- 
sion between the officers who value goods, the importer who is not scrupulously 
conscientious, the clever clerks of such importers, and the wives or other female 
relatives of the officers who accept silks for themselves and their friends, and supply 
the friends of then: friends at a price. 

It is true that greater vigilance has been suggested, and to some extent enforced ; 
the nine commissioners have been recommended to do something more for their 
salaries of 1,200 and 2,000 a-year, than to meet in a room, only five days a- week 
for only two-thirds of the year, their day's work being only from eleven or twelve 
to three or four o'clock in the day ; their work being such as never to make them 
acquainted with the practice of the import and export trade. They became sensible, 
so long ago as 1840, that they were not competent to the performance of the duty of 


practical superintendence, and obtained the creation of a new officer an inspector- 
general, and, subsequently, of assistant inspectors-general. There were thus more 
patronage and more public salaries added to the department ; but it did not occur 
to them that they should themselves do more work until the inquiry of 1842 recom- 
mended it. The surveyors have also been admonished to be at their duty more regu- 
larly than they were previously to that period, and all of them are recommended 
not to purchase, nor to accept without purchase, silks for their wives and lady 
friends (including, of course, friends' friends) ; but it is officially acknowledged that 
no positive order can be issued to prohibit them from doing so, 

It might be supposed that those importers of silks, gloves, tobacco, spirits, wine, 
&c., who are not so exact in their conscientiousness as to avoid the temptation 
which our pernicious revenue system places in their way, become wealthy by large 
profits ; or that, by selling at lower prices than others, they diffuse a share of their 
profits among the public. The converse of this is the fact. Fifty per cent, of goods 
smuggled, and paying no duty, is not the same as fifty per cent, of goods admitted 
free of duty. The honest merchant who pays duty is exposed to a ruinous compe- 
tition ; his capital is sacrificed ; industry and wages sink with capital ; integrity is 
overthrown by force, or sapped at the foundations ; deception becomes a study, 
fraud a science. Success is talent. To obtain a place in the Customs is the ambi- 
tion of many young men of education. To be intimate with officers of the Customs 
is to have godfathers for all your children, friends entitled to sit higher at table 
than blood relations. Through the whole servants of the mercantile establish- 
ments, which participate in those frauds, the virus is diffused, and through them, 
in turn, the innocent are inoculated; clerks, shopmen, messengers, porters, 
carters, errand boys, all must be bribed ; the tobacco factories especially are colleges 
where servants are trained to defraud the State ; the conscience, so formed, does 
not discriminate nicely between the public and the private master. 


The Objects of this Association are to procure the most rigid economy in the Public Expenditure con- 
sistent with good and efficient government, and to change the present system of Taxation, by the 
substitution of Direct for Indirect Taxes. The reasons may be found in the Tracts. 

Subscribers of 10s. or upwards per annum are entitled to all the Society's publications for the current 
year, postage free. 

Post-office Orders to be made payable to Edward Brodribb, Esq., North John-street, Liverpool. 

Subscriptions are also received at the Commercial Bank of London, Lothbury, and 6, Henrietta- 
street, Covent-garden ; also by Mr. Effiinghara Wilson, Royal Exchange ; and Mr. Cassell, 335, Strand, 
and 80, Fenchurch-street, London. 

The Tracts may be had at the Office, 26, North John-street, Liverpool, and from SMITH, ROQERSOX, 
and Co., Lord-street; and Sold by all the Booksellers. LONDON: The Trade Supplied at 
the Office of the Standard of Freedom, 335, Strand, and by SIMPKIN, MARSHALL, and Co., Sta- 
tioners' Hall-court ; GEOEGK VICKBRS, Holywell-street, Strand ; EFFINGHAM WILSON, Royal 
Exchange; H. BINKS, 85, Aldersgate-street; CHAKLES GILPIN, 5, Bishopsgate-street; JAMES 
GILBERT, Paternoster-row. DUBLIN, by GILPIN, Dame-street. MANCHESTER, ABEL HEY- 
WOOD. EDINBURGH, J. Menzies, Pyiuce's-street, 


No. 16. 



MR. SMITH, being called upon to second the petition proposed by Mr. Francis Boult, 
in favour of Public Economy and an Equitable System of Taxation, said: Mr. 
Chairman, ladies, and gentlemen, it is evident, from what has already been so ably 
said, and is, indeed, so well expressed in the petition, that the Association has under, 
taken a gigantic task, in which task two great objects have to be attained : first, the 
propounding of such a financial scheme as shall combine economy with a just distri- 
bution of the public burdens ; and, secondly, to promulgate such a plan of direct 
taxation, in lieu of duties on commodities daily consumed by the masses of the peo- 
ple, duties which seriously lessen the trade of the country, as shall win the approval 
of the great body of the middle and humbler classes of society so entirely, as to induce 
them, while saving the vast difference in the cost of the articles they consume, to 
reserve daily, and weekly, and constantly, money sufficient to pay to the tax-gatherer 
their just share of tribute to the State (hear, and applause). Ever since I have been 
capable of thinking upon financial subjects at all, I have considered that equity and 
common sense can only justify one species of taxation a recourse to only one source 
of revenue namely, a tax upon all the subjects of the realm, without exception, but 
laid upon each in proportion to his actual means (loud applause). The advantages 
of a far cheaper collection of such a tax, and of the liberation of trade and commerce 
from a thousand hurtful trammels, are so obvious, that those who are already in- 
formed on the subject, and who, at the same time, have no direct interest in the 
present cumbrous and costly system, are convinced of the desirableness of the pro- 
posed change ; but the great masses of the people are so absorbed in the difficulty of 
obtaining a livelihood, and so accustomed to expend all their scanty earnings as they 
receive them, that at present such a change would not appear welcome to thousands, 
and would be strenuously resisted by many. This is the great present difficulty ; and 
a large amount of education, so to speak, of the popular mind, must be effected 
before the grand object can be accomplished (applause). But greater difficulties 
even than this have been overcome by perseverance and the force of truth (hear, 
hear) ; and I doubt not that, by the efforts of the Association, and of such meetings 
as I have now the pleasure of addressing, this will be overcome too, and then the 
cause of economy and justice will triumph (cheers). 

With respect to the question in the abstract, it is evident that if direct and 
equitable taxation only had been resorted to, from the year 1792, onwards, 
the Exchequer barometer standing, as it were, on the table of the House of 
Commons, a very different result would have been witnessed, instead of the 
present enormous weight of the public burdens (hear, hear). As the indicator 
was rising from sixteen millions to seventeen, to eighteen, and even twenty, 
each member's own pocket being sensitively affected by the difference, would 
there not have been ready and anxious inquiries from Mr. Chancellor of the Exche- 
quer " What is the meaning of this ? Why are we thus to keep paying more and 

more? What is it all about? We must look after the expenditure, Sir" (laughter 
and cheers). And they would have looked after it pretty diligently. An increase of 
four millions upon sixteen is no less than twenty-five per cent., and that is important ; 
but what would have been the effect upon our guardians of the public purse, had 
their own purses been equally in danger, when the barometer rose to thirty, forty, 
and fifty millions augmenting the taxes to more than three times the former 
amount ? Would there not have been a still sharper looking after the Chancel- 
lor ? No, truly ; for with such a barometer, affecting all alike, the taxation would 
never have been allowed to rise to half that height ; economy, and peace, and 
commerce, would have been zealously attended to, and we should have enjoyed 
the advantages of cheap and good government (hear, hear, and loud applause). 

Unfortunately, however, then, as now, the privileged classes, including those who 
make the laws and decide on the taxes, have all along deemed it to be to their ad- 
vantage that the great bulk of those taxes should be laid upon commodities con- 
sumed by the great body of the people, and used in the transactions of industry. 
Hence it is, that heavy duties have been laid on tea, sugar, coffee, soap, malt, to- 
bacco, and other articles, of which, taking the most productive of them, the working 
classes are the greatest consumers (hear, hear). They might have taken a better 
view of this subject and of their own position ; they might have undertaken a fair 
share of the taxes, in proportion to their means, and though thus paying more to 
the State, they would have been rewarded by a sense of justice, and by seeing a 
flourishing people around them, enjoying trade and producing national wealth, un- 
trammelled by taxes on commodities, and calling for fewer charitable aids, fewer poor 
rates, and fewer expenses in preserving the public peace against the struggles of dis- 
content (hear, hear, and cheers). Under wise government there would be few causes 
of discontent in this country ; and it is lamentable that poverty and hunger should 
ever be suffered by such a noble, enterprising, and scientific people as the English. 
They can measure the distances of the planets ; they can traverse the ocean and the 
desert by astronomical guidance ; they can stem the winds and the waves by the 
force of their stupendous steam power ; they can construct ironways and adapt ma- 
chinery to them by which we can fly from one district to another at the rate of 
thirty or forty miles an hour ; they can actually converse, when hundreds of miles 
apart from each other, by means of electric wires ; and they can, and do, bring 
into existence, year by year, a mass of wealth such as no nation ever before possessed 
(loud and prolonged cheering). Such a people for it is the people, and not the 
privileged classes who do all this ought not to be themselves pressed down into 
privation and want (hear, hear). There is no reason, whatever else there may be, 
why the humblest working man, if he be steady, should not inhabit a decent dwell- 
ing, with a comfortable fireside, and, as Cobbett used to say, a clock behind the 
door, and a flitch of bacon hanging from the ceiling (enthusiastic cheers). And why 
is such a state of things almost unknown ? Why does a man's industry, which pro- 
duces such enormous wealth, fail to procure for him the comforts due to industry ? 
Simply because the humbler and middle classes are taxed so heavily on purchasing 
what they want, that they have no money left for comforts, and for the proper edu- 
cation of their children, so that want and ignorance are still the lot of the million. 
Sound opinions, however, are beginning to prevail on the subject. The Association, 
of which so many of us are members, is scattering the seeds of intelligence and the rays 
of thought throughout the land (hear, hear). Mr. Cobden success to his labours 
(a burst of applause) ; Mr. Hume all honour to his long-continued services to the 
public (renewed applause) ; Mr. Ewart our worthy townsman thanks to him for 
his earnest aid (loud applause and cheers), and other friends of economy and justice 
are nobly asserting the people's right to financial reform ; and the difference between 
the effects of indirect, and those of direct, taxation is beginning to be understood and 

Can it be believed, Mr. Chairman, that, if in the year 1792 a system of direct 
taxation had been in operation, the people of this country would have been urged 
into a war against the liberties, republican liberties of France? (loud and long-con- 
tinued applause). Would our rulers, seeing the fiscal barometer before them, have 
taxed themselves equally with their neighbours to raise and squander in war fifteen 
hundred millions of money, besides borrowing and squandering loans, and leaving 
their children to pay a new war debt of six hundred millions ? (loud cheers, and 

cries of " No"). If it were right to oppose liberty and republicanism in France in 
1792, it would have been equally right in 1848 ; but did we go to war against France 
last year ? (" No," and cheers). And why was this ? It was not, indeed, that direct 
taxation was very greatly in operation, but it was very sensibly felt, and is daily more 
and more felt, that it must speedily become so, in case of war. And there is intelli- 
gence abroad : we have had Sunday-schools, and mechanics' institutions, and an ac- 
tive press at work ; and, besides all these, as Lord Brougham said many years 
ago, we are bound in recognizances to keep the peace in the sum of eight hundred 
millions sterling. There is, therefore, no war declared against France, at this time, 
for merely asserting her right to a change in her own government (loud applause). 

Very important considerations, my friends, press upon the mind when the origin, 
or at least the principal growth, of the State debt, and its inconceivable amount, come 
under notice. In this most onerous affair the people have been grossly imposed 
upon ; and though no breath of mine shall whisper aught that might suggest the 
slightest breach of the public faith, or, in other words, of the national honour, still, 
the debt itself ought to be rightly understood, as its peculiarity and its crushing 
weight form another unanswerable argument for a cheaper administration of our 
public business, in order that we may fulfil the heavy obligations which have been, 
as I think, most improperly contracted and imposed upon us (hear, hear). During 
the early part of the great French war, the standard coin of this country was with- 
drawn from circulation amongst us, to be expended in the operation of shooting vast 
numbers of our fellow-creatures on the continent. It is squandered (as English gold 
money speaks all languages) in guns and gunpowder abroad, and in loans and sub- 
sidies to other fighting powers sometimes to both parties at once in the same 
quarrel ! and as all the metallic money in the world could not supply such an 
expenditure, the paper money system was established, in which a promise to pay 
meant only a promise to give the bearer another promise to pay one note being 
merely exchanged for another (hear, and laughter). Of course, the paper mill then 
went merrily round ; money seemed plentiful ; prices of corn and all other com- 
modities rose marvellously, and landlords who had not given leases, and farmers who 
had the good fortune of possessing leases, were delighted with the war. At the 
doors of the inns on the road they not only called lustily for champagne, but inquired 
with a lordly air if they could not have something dearer (loud laughter, and cheers). 
Wheat rose to a guinea a bushel this was sport for them ; but the poor unprivileged 
artizan could obtain only two or three pounds of flour for a shilling and this was 
bitter distress for him (hear, hear). 

And Jet us see how this affected the growing debt at that time, and how 
it affects us at this moment. So plentiful was the issue of paper when gold 
could no longer be demanded for it during the war, that gold and all other com- 
modities rose rapidly in value. A guinea became worth 28s. in the depreciated 
currency ; a bushel of wheat was sold at a guinea in that currency ; and yet it 
was in that currency that a great bulk of the debt was contracted. Now, for a 
considerable period the price of a 100 debenture in the three per cent, consols fell 
to 50, and even to 47 ; that is to say, the Chancellor of the Exchequer, in nego- 
tiating loans for many millions of money, could only obtain from 47 to 50 for each 
receipt, binding the nation to acknowledge a debt of 100, bearing interest at the rate 
of 3 per cent, per annum, till it could pay off the total, or buy up the debentures in 
the market. Besides the hundreds of millions of money raised in taxes and spent in 
the war, hundreds of millions of debt were thus contracted, and a large portion was 
incurred in the following manner : Not to take the price of wheat at a guinea a 
bushel, but at 20s., and consols not so low as 47, but at 50, a farmer sold fifty 
bushels ofwheat at the Ormskirk market, and received for them 50 of the then cur- 
rency. This sum he lent to the Exchequer, and received in exchange for it a receipt 
for 100, bearing interest, however, at only 3 per cent. After the war the paper 
promises were made redeemable only in gold, and prices, of course, fell in a degree 
ruinous to all debtors, and thus now stands the account : The farmer who lent his 
fifty pounds can at this day have ninety pounds returned to him from the Stock Ex- 
change. But that is not all ; if he chooses still to hold his 100 receipt for the fifty 
bushels of corn he lent, he still receives 60s. per annum for it. Those 60s. will now 
purchase him ten bushels of corn, as the interest upon his fifty, being exactly 20 percent, 
per annum, which we, his debtors, are at this moment paying him. Is not this large sur- 

render of produce enough to account for the poverty of the producing classes? (loud anu 
repeated cheers.) Can any man, or any nation, find the means of paying 20 per cent. 
for borrowed and consumed capital, without the severest privations ? (hear, hear.) It 
is easy to see why the middle classes have been made poor, and the working classes 
made poorer still. It is properly said, nevertheless, that we cannot alter the bargain ; 
it was made and must be abided by ; the claims upon us for the money lent have 
changed hands, and those who have bought consols during late years have paid good 
prices for them. True, we must, as I said before, keep faith with the public creditor ; 
but that fact does not lessen the weight of the grievance of which I complain. The 
burden is the same after all, bear it for whose sake we may. It is still four -fold ; it is 
20 per cent, instead of 5 per cent, for a large portion of the State debt ; and, of course, 
the fact strengthens our demand for all possible economy, and for equitable taxation. 

But the period of high prices, Mr. Chairman, was memorable for other effects besides 
those already glanced at. Rents became raised to such a degree, and with such pro- 
mise of permanence, that the scale of living was raised in this country, and style and 
profusion took the place of foresight and economy. Old mansions were enlarged or 
new ones built ; equipages were increased and rendered more magnificent ; war rents 
seemed capable, indeed, of providing for everything ; and when peace was once more 
secured, and a probable, though yet distant return to gold payments threatened a 
reduction of both prices and rents, the Corn-law of 1815 was devised for the express 
purpose of maintaining things in their palmy state, by preventing, at all events, the 
importation of foreign supplies of food, narrowing our resources to the limited surface 
of these islands, and drawing from the necessities of the millions the means of keep- 
ing up the wealth of the rich and the privileged (loud applause). The law-makers 
made the law to suit themselves not the people (cheers). This was, indeed, avowed 
not long ago, by Sir Edward Knatchbull, who actually resisted the repeal of the 
Corn-laws, on the ground that reduced prices would not permit the landed interest to 
provide for their mortgages and the marriage portions of their daughters (laughter 
and cheers). High prices had swollen all their undertakings, and were an excuse for 
everything expensive. Increased allowances were made to ambassadors, not because 
prices were higher abroad, but because the scale of splendour had been raised on 
every side. Thirty thousand pounds were spent, on one occasion, for snuff-boxes as 
presents to foreign ministers (laughter), the money tide being so flush and vigorous ; 
and motion after motion was made in the Honourable House for increased salaries 
to judges and other dignified officials, on the declared ground that the high price of 
provisions rendered such increase necessary (hear, hear). Now, no one is more 
ready than I am to admit that the judges are well worthy of most liberal remunera- 
tion, though many other richly-paid functionaries are not; but assuredly if high 
prices were a reason for raising any salary whatever, low prices are an equally valid 
reason for reducing them (hear). But did you, or did any human being, ever hear 
of a motion being made and adopted by Parliament for saving your money by a 
reduction of salaries, owing to the falling of the price of wheat from a guinea to five 
shillings a bushel ? (loud cheers, and cries of ' ' Never.") That is for want of a more 
direct system of taxation ; for the chief burden falls upon the millions, and the mil- 
lions are not the law-makers. 

Looking at the scale of public and private expenditure, let us consider, for a 
few moments, the effect upon society of the enormous Civil List of this country 
of that portion of it, at least, which appears to appertain to the Sovereign's personal 

I am sure no one in this crowded meeting, and no loyal subject anywhere, wishes 
to deprive our most gracious Queen of one real comfort, or one element of truly 
regal dignity (vehement applause). But the annual grant to her Majesty is no less 
a sum than 385,000 that is, 1,000 per day, and 20,000 a year besides ; and the 
very first economic proposition of the Financial Reform Association is, that this 
385,000 ought to be reduced to 200,000 (hear, and applause). There is 
reason to believe that the whole reduction may be effected with advantage to the 
Sovereign as well as to the country (cheers). None but certain idle hangers-on 
would be at all disturbed, while the dignity of the Crown and the happiness of 
her Majesty would suffer absolutely nothing. 

The great splendour of the Court if unnecessary expenditure be splendour, which 
I very much doubt has influenced almost all the different classes of society. Princes 

of the Royal family have had to claim endowments in some degree commensurate 
with the style of the monarchy. Noblemen associating with, and sometimes enter- 
taining Royalty, could not do so but with augmented ostentation, which rendered high 
rents and small taxes more necessary than ever. Country squires some of them 
associating with nobility had to swell out in relative proportion ; and to them, as 
to others, high rents and fiscal privileges were indispensable. These circumstances 
also affected classes not peculiarly privileged, for fashion will have its way; and 
merchants proud of county intimacies, tradesmen vicing with merchants, and all 
other classes, down to the lowest grade of well-dressed humanity, namely, " gents," 
were tempted to live, and dress, and make displays, beyond their means, and " all 
to astonish the Browns" (laughter). From the peer to the trader, great expense was 
indulged in, high-priced bargains were made, heavy mortgages and liabilities in- 
curred, and when utter embarrassment ensued, they found they had justified the 
song, for that fact "didn't astonish the Browns" (loud laughter, and applause). 

Many, however, maintained their ground, notwithstanding reduced prices ; for 
they quartered all their sons, except the eldest, upon the country, or upon some 
of its snug endowments, by political bartering for the sweets of patronage (hear, 
hear). The law of primogeniture and entail secured the heir in possession of 
great estates, and in the pleasures of rural life and fox-hunting ; but the next, 
and the next, and the next, were brought up as candidates for the public pay in 
the army or navy, in governorships or secretaryships, in embassies or sinecures. 
Few were placed in the useful professions, and none were made merchants or 
traders. No : had they been guilty of usefulness, Almacks would have been 
closed against them, and they would have lost caste in the fashionable world (hear, 
hear, and cheers). The head of the house, then, could afford to provide for 
one son, while the public provided for the others ; and the " gentility" of non-use- 
fulness spread downwards till it reached, and often still influences even the Irish 
cotter, who, if he has six sons, makes one of them a priest, and leaves the rest to be- 
come labourers, for he would not demean himself by bringing them up to be skilled 
artizans, watchmakers, masons, or joiners. Hence the unthriftiness and consequent 
pauperism of a large population (hear, hear). Common sense would make honest 
industry prized and esteemed by all classes, from the highest to the lowest 
" Honour and shame from no condition rise : 
Act well your part there all the honour lies" 

(loud applause). And when it is seen how a sturdy English workman will struggle 
to keep even the most helpless of his little ones off the parish ; how his honest pride 
revolts at the idea of resorting to the pauper list or the workhouse, it would be well 
that the privileged classes should emulate that pride and those struggles, and scorn 
to leave their children so unprovided for, that they must be supported by the toiling 
millions, whose own families require all their means to support and advance them in 
life (applause). At present the scions of distinguished families are not ashamed to 
seek favour, by any fashionable means, in order to obtain, offices, whether in the front 
stairs or theback stairs, as gold-stick, silver-stick, or fiddle-stick (laughter and applause), 
so that the public purse may be theirs, and that they may hold up their heads in 
high places, far remote from all utility. 

And here, Sir, we come to a very formidable difficulty, which even Ministers 
themselves have to encounter in any financial reform they may attempt, and 
which will at first appear more and more formidable in proportion to the extent 
and sincerity of their efforts at reform. It is known to most persons here 
that I am attached, from long-established principle, to what may be termed 
the liberal school of politics (hear, hear) ; and although the Association takes 
no part in political questions, I am free to say for myself, individually, that I 
am most anxious to see such Ministers as Lord John Russell and his Cabinet power- 
ful and successful in good government ; but the state of the two Houses of Parliament 
is sufficient to prevent them from doing much at a time, and the people have a great 
duty to perform before truly large and liberal measures can be carried (hear, hear). 
In a pamphlet now in my hand, reprinted from the Standard of Freedom, and entitled 
" Our Great Military and Naval Parliaments," a pamphlet which every friend of 
financial reform ought to have in his possession, the following astounding facts are 
made manifest. You perceive it is a closely-printed book, and, in describing the 
state of the House of Lords, no fewer than eleven crowded pages are occupied with 
the names of the peers who either hold military appointments , or are connected with 

military men by birth or marriage. A similar list, occupying nearly thirteen pages, 
is taken from the present House of Commons, so that the retaining fee in favour of 
military expenditure is in prodigious force (hear, hear). The following striking 
passages I must read to you : 

" In the House of Lords there are 346 peers, or a standing majority of 200 
who are directly holding military or naval commissions, or are, by marriage 
and connexion, as deeply involved in. the military system as if they were. Nay, 
if we trace even these few families to their full extent of relationship, we shall 
scarcely find one which is not militarily connected. The whole is one intricate 
network of alliance. As Mr. Osborne justly said ' The whole Government is a snug 
family party.' Again : while in the House of Lords you have a standing majority of 
200, you have 356 persons, or a standing majority of 52, in what is called the People's 
House, for the maintenance of a war establishment and official extravagance. You 
have in both Houses 702 persons banded together to maintain war expenses " (hear, 

It is evident, then, from this state of things, that the public voice : ay, and 
the public choice, effectually operating at the elections must interfere before even the 
most honest Ministry can make any very large reductions in our expenditure ; and 
let me add, that this state of things could not have come into existence under a 
system of direct taxation, because the sensitiveness of the law-makers, for their own 
pecuniary safety, would have prevented such an enlargement of the outlay 
(hear, hear). And this brings me to another feature of the impolicy of in- 
direct taxation, which has frequently been observed upon, but which is 
forcibly pointed out in a recent pamphlet by Mr. Richard Heathfield, of Lon- 
don, a gentleman well known in financial and monetary circles. He says : 

" The duties on articles of consumption levied through the merchant or manufacturer 
are charged by the vendors, with an advance to the consumer, more or less, accord- 
ing to circumstances ; passing, before they reach the more humble classes, through 
three, four, and even more, channels of trade, and causing a fearful aggravation of 
the original tax, before the supplies reach the families of the labourer or artizan. In 
the aggregate, the difference between the net amount received at the Exchequer, 
under the heads of Customs and Excise, and the amount abstracted from the 
consumer, cannot be estimated at less than .15,000,000 per annum. The 
gross receipts of Customs and Excise for the year ended 5th January, 1848, 
may be taken at 34,000,000, the net receipts, 32,000,000 ; but the amount 
drawn from the consumer, taking the advance paid by him at forty per cent, on the 
duty paid (a moderate estimate), and adding the cost of collection, is 15,000,000 
over and beyond the last-mentioned sum of 32,000,000. Thus, for 32,000,000 
paid into the Queen's treasury, 47,000,000 are paid by the consumer. These duties 
of Excise and Customs are paid by merchants, manufacturers, and dealers, to the 
revenue boards : and the large sums so paid, being incorporated in their dealings, 
fall with great accumulation of weight on the ultimate payers, the consumers, but 
with the greatest severity on the working classes, who usually purchase of a third, 
fourth, or fifth dealer, as above-mentioned" (hear, hear). 

There is no denying, then, that my Lord Stanley is wise in his generation for 
calling out for a more complete return to the " sound principles of indirect taxa- 
tion ;" for not only does the working man pay as much as the nobleman, so far 
as he is a consumer, but the nobleman can be supplied at first hand, and thus 
escape still heavier per centages. This idea of soundness is clearly derived from 
the breeches pocket of the noble lord, and of those who, like him, are anxious in 
apportioning the weight of taxation on the different grades of society, to lay it on 
thick below (loud laughter and cheers). 

In this the privileged classes have evinced great cunning and consummate tact. They 
have said to Ministers, " If you look chiefly to us, the wealthy orders, for your re- 
venue, you will take pounds upon pounds from us ; and as we are comparatively few 
in numbers the result will not meet your wants, to say nothing of our necessities, 
owing to our splendid style of living, our mortgages, and the marriage portions we 
have to pay. The humbler classes are millions, and therefore tax them, through 
what they must eat and drink ; their farthings and pence, and the shillings of the 
middle classes, will be equal to our pounds, and far more, so that you may have 
more to spend in patronage. Besides, being mixed up with the good things on 
which the people at large expend the bulk of their incomes, they will scarcely per. 

ci ve the taxes at all ; they will merely grumble about the dearness of things, and 
tl jy must work the harder to make up the difference. Therefore, in all your tax- 
ii ;s spare us, we pray, and lay it on thick below 11 (loud cheers). By such means 
t 3 poor man has been actually brought to pay, in the shape of taxes, from five to 
s /en shillings out of every pound he has earned ; while the great proprietor and 
t pitalist has not paid, I am sure, three shillings in the pound ou his more ample 
i come (hear, hear). 

And how happened it, ladies and gentlemen, that such pressure on the great 
1 >dy of the people, and so lavish an expenditure of their hard-earned means 
ould have been permitted? How did it happen that the people were so 
1 jodwinked, or so indifferent, or so reckless as to submit to so much injustice, and 
this mortgaging of their future labour by an accumulating public debt ? (hear, 
] jar.) The fact is this, we were involved in a glorious war, we were enjoying and 
1 Dasting of glorious victories, and had no time to think about our own true interests 
cheers). We were busy, day by day, in looking through a long telescope at 
i >reign battles, and at seeing a thousand Frenchmen killed, and only a hundred 
'. nglish ; on another occasion, ten thousand Frenchmen fell, and only one thousand 
] .nglish. Those were always about the proportions which John Bull believed in 
i laughter). And all this time his great ledger was under his nose, becoming full of 
: stounding figures on the wrong side ; but he never saw them, or even cared to 
ee them (laughter and applause). Then there was a city in conflagration, and 
ountless men and women slaughtered amid renewed shouts of victory. The 
elescope was never out of hand ; guns were fired ; church bells were rung ; and 
lags hoisted even out of tradesmen's windows in Church-street ; and still the book 
>f costs lay unheeded till the blaze was extinguished, and then, the banquet o'er, the 
Ireadful reckoning came (loud and prolonged cheering). All this time indirect 
;axes were continually on the increase, and " duties," as they were called, were laid 
m everything from the husband's ale to the wife's tea, and from the hat on the head 
;o the leather of the shoe. Nothing escaped; and especially was the rule observed 
co lay it on thick below (cheers), so that although all the money paid was spent, and 
further sums were borrowed, the higher classes paid the least share, of which, indeed, 
by means of patronage, they received a good portion back again. Thus it was that a 
system of extravagance and jobbing became universal, which has remained but 
slightly checked to this day, and which is admirably, and truthfully, and, therefore, 
convincingly exposed in the cheap and instructive tracts issued by the Financial Re- 
form Association (loud cheers). Every man and every woman should possess those 
tracts ; they ought to be read and talked about at every fire-side ; and, I trust, if any 
of you now present have not yet obtained them, you will feel self-reproach, as not 
having done your duty till you have bought and perused them, and scattered the 
intelligence they afford all around you (renewed applause). 

I have much more to say to you, my friends, but I have detained you already 
too long (" No, no ; go on ; we'll stop all night, if you will go on "). The time bids 
me, at all events, to be brief (" Go on ") ; and I will, therefore, only glance at other 
circumstances created by the scale of expenditure, which the system has induced, 
and which press heavily, indeed, on all the productive classes. 

. The scale of the Civil List, and of war payments, and diplomatic costs, and sinecures, 
soon began to tell upon law charges and fees to public functionaries in matters con- 
nected with law (hear, hear). Instead of pounds, tens were charged; instead of tens, 
hundreds ; and these things have continued till railway bills have been costing the 
country 30,000 to 70,000, without such Sums being considered anything very 
remarkable ; and even actions at law have cost thousands (a single fee being a thou- 
sand pounds, sometimes), till justice is often too costly to be sought for. Even in 
the' case of an unopposed improvement act, for a small town, what think you of the 
costs ? The beautiful and salubrious village of Southport a few miles distant on our 
own north shore has been gradually growing to the status of a market town, and it 
became, of course, desirable that an Act of Parliament should be obtained, authoris- 
ing the appointment of a few gentlemen to arrange a market, a police, a paving and 
a lighting board, &c., and to lay a rate for these purposes. I say desirable, though 
the more correct term would be, legally needful ; because, unfortunately, and in order 
to perpetuate fees, there must be a special act in every similar case, instead of a 
general act being passed, applicable to any growing town, whenever a decided majo- 
rity of the householders shall desire it (hear, hear). But, ia this case, the thing 

required was simple, needful, unquestioned, unopposed nay, approved by all parties 
most interested in the welfare of the place. The application to Parliament was 
managed by most respectable solicitors ; and yet, though not the slightest difficulty 
occurred, the expenses of a bill, enabling a small body of people to do what was right 
in their own local affairs, amounted to no less a sum than 1,500 (shame, shame). 
You see what an Augean stable the Association has to cleanse before productive in- 
dustry can retain its own (enthusiastic cheers). 

Then, if we look to a set of every-day operations in our criminal law, you 
will find offenders broaght up before our worthy magistrates for the most palpable 
thefts articles taken in sight of the owners found on the criminals by 
the police, at the moment, and no denial of the fact is even attempted. 
"What, then, ensues ? Punishment ? No. Committal to trial, depositions, sup- 
port while in custody, attorneys in requisition, witnesses subpoened, indictments, 
briefs prepared, counsel engaged with fees, the time of a population occupied 
in a court, a recorder's attention and legal learning, and, at last, the chance 
of escape for the known guilty ones, through some legal flaw, the death of a witness, 
or other casualty incident to the " glorious uncertainty," where, at the very outset, 
there was no uncertainty at all (hear, hear, and cheers). Thieves are committed to 
a chance of escape, and we are committed to the enormous costs (laughter and 
applause). It was distinctly stated in a Westmoreland paper the other day, that a 
fishing-rod had been stolen at Ambleside, and that the costs to the county, in prose- 
cuting the thief, had amounted to 32, besides his maintenance as a prisoner (hear, 
hear). In every shape the pressure of costs is felt. If a poor man be in arrear 
with his parish taxes to the amount of 1, he must pay as heavy fees, if sum- 
moned, as the gentleman defaulter who has deferred the payment of 40. Is that 
justice ? (No.) No, indeed ; it is laying it on thick below (hear, hear, and cheers). 

And if a man rises above the condition of mere existence, and acquires a little 
property, he is taxed far higher than his richer neighbour with his vast possessions. 
Is a transfer made to him of a house to live in ? It is burthened not only with heavy 
taxes, but heavy fees. On a purchase of five or six hundred pounds' value he has to 
pay eighteen pounds ; and if next day he chooses to transfer his purchase to a friend, 
a similar enormous sacrifice must be made. Common sense would say that a mere 
endorsement on the conveyance, like that on a bill of exchange, would be a sufficient 
transfer, if coupled with a registration of the fact at the public office of the township. 
If it were not for duties and fees falling heaviest on small affairs, this would be the 
plan; and on proper attestation, and paying a shilling at the registry, it would be 
noted down on the public map that land No. 1 and house No. 2, hitherto belonging 
to Mr. A, had been transferred to Mr. B (applause). Some men do not like anything 
so straightforward as this ; but I contend that it would be extremely useful to the 
public and salutary to individuals that their actual visible property should be known. 
And why should not this be the case amongst honest men ? I remember an impor- 
tant personage, but a very indifferent paymaster, ordering a large and handsome 
house to be built near this town ; and although tradesmen would not have trusted him 
with goods for export, this seemed to be a very substantial transaction ; and rejoiced, 
indeed, were brickmakers, and bricklayers, and masons, and joiners, and slaters, and 
plumbers, and glaziers, and painters, to undertake their respective portions of the 
goodly work. But no one of them ever received a single farthing for it, though the 
mansion was still there the creation of their own handiwork. When they applied 
for money, the answer of the supposed owner was, "I have no money." "Well; 
but there is the property." " Yes, truly ; but it is on my wife's land; it is not mine ; 
you must apply to her trustees" (laughter and applause). The trustees said they 
had no funds, nor had they ordered the work to be done. The enraged tradesmen 
(some of them half ruined by the transaction) would have pulled the house down and 
repossessed themselves of the materials, but they durst not. The building was now 
part of the freehold, and they had actually committed a trespass in placing it 
there ; it was now a fixture protected by the law, and, of course, they were 
victimized. Had the registry at the Town-hall showed that the land was 
held in trust for the wife of the great man, they would not have acted on his 
orders, but have required a proper authority for the work (loud cheers). An 
open registry would hurt no honest man, and would prevent a good deal of mischief 
from parties being credited on false appearances. 

The present stamp duties, too, whether on transfers of property, or on ordinary 

transactions of business, are regulated on the usual principle or rather want of 
principle small operations being charged at a large per centage ; large operations 
at a small one. This holds good of mortgages, bonds, bills of exchange, receipts, 
and all other things. " Lay it on thick below " is still the cry (hear and laughter). 
It is the same with windows not on the poorest classes, certainly, for a wonder, 
but on the middle classes ; for a moderate number of windows are charged at 
a high rate, arid a large number at a small one, to the great advantage of the occu- 
pants of lordly mansions (hear, hear). 

Even the poor-rate is founded on a principle which is unjust towards the great 
mass of the enterprising and struggling classes of society. That rate ought to be 
laid with some reference to the means of persons to pay it (hear, hear). But it is a 
fact that a person may have a counting-house, in a heavily -rated parish, at a rental 
of 30 per annum, and pay only 4 10s. to the poor, though clearing 20,000 a 
year ; while adjoining him there may be a manufacturer or tradesman, necessitated 
from the nature of his business to incur a rental of 240 a year, and to pay, there- 
fore, 36 to the poor, though clearing only a few hundreds per annum. Here, again, 
the burden is laid on thick below (hear, hear). The poor-rate, of course, affects the 
owners of property as well as their tenants ; but the principle is unequal, and calls 
for thorough revision. 

All this has grown up from defective legislation, owing to the causes I have been 
pointing out. And the parish rate, again, is connected with another glaring 
violation of right indeed, of constitutional principle in this country. I allude 
to the county rate, which is now a very large item in the public burdens (hear). 
And the worst of it is, the rate is laid, and the money is spent, by gentlemen who 
are in no way responsible for the reasonableness or otherwise of the amount taken 
from the people, nor for the wisdom or otherwise of the expenditure (hear). They 
tax us as they like, and do what they like in their public capacity, of course with 
the money. The Queen cannot do this she dare not attempt such a thing (cheers), 
nor either House of Parliament, nor both Houses jointly, without her Majesty's 
consent, openly given (cheers). Your churchwardens, too, and overseers, and the 
local boards generally, are under some salutary control, and are, moreover, subject 
to popular election (hear). Not so, however, the county magistrates we elect them 
not we control not the rates they may lay we check not their payments. Nice 
patronage, therefore, exists here (loud applause) ; and, though I doubt not their 
honesty for a moment, we know what the love of patronage leads to in many im- 
portant instances. Is such a system English ? Is it constitutional ? (no, no.) 

The turnpike system, too, throughout the country, partakes of the like injustice, in 
the absence of popular choice and pecuniary accountability. Gentlemen can qualify 
themselves as trustees, and dispose of the public money honestly, no doubt, but 
amongst favoured individuals, for divers weighty local and political reasons, and 
none can say them nay. This, I think, calls for reform (hear, hear). In all cases 
we surely have a right to exercise control, either in appointments or in matters of 
finance, or in both, when it is our own money that is to be disbursed (applause). 

Mr. Disraeli has lately been special pleading on the burdens of taxation borne by 
the landed interest, and he refers to the probate and legacy duties attaching even to 
the farmer's stock. Why, this is personal property ; and so are leasehold houses and 
other substantial things ; but what we complain of is, that all this is charged with 
duty ; while the vast domains of the landed proprietors, descending by inheritance 
from father to son, are not charged one farthing in the transfer (hear, hear). If any 
one bequeaths his watch to a friend as a keepsake, it must be handled and ap- 
praised, and ten per cent, duty paid for it ; while so extensive are the estates descend- 
ing from possessors to heirs, that a moderate duty on them would be equal to the pre- 
sent income-tax ; and yet all those estates pay nothing, though such a duty would not 
affect, in any case, the present owner, but the new recipient only, who would have no 
great reason to complain of it, on receiving a property carefully protected for 
him by the Government, the military power, and the police of the country (loud 
cheers). No one of you, I am sure, would object to pay the duty on an estate of 
10,000 a year coming to you (hear, hear). 

Let us then adhere to the distinction in this question ; the heirship by the law of 
primogeniture and entail pays nothing for heritable property ; but the houses and 
lands of a citizen, bought in his lifetime, it may be, and under a lease however long, 
must pay. For instance, one side of Castle-street in this town is freehold and herit- 


able ; it pays nothing. The other side is leasehold, and pays on bequeathment from 
one per cent, to ten per. cent, (hear, hear.) Now, the legacy duty is either just or 
unjust. If just, it ought to apply to all property ; if unjust, it ought not to apply to 
any (loud applause). 

But see, again, how the privileged classes the owners, especially, of farm lands, 
and the makers of the laws have helped themselves in other respects, and under 
rather liberal appearances. They have obtained, apparently for the sake of the far- 
mers, exemptions from duties on horses, and also on bricks used for agricultural 
purposes, on insurance, on watch-dogs, &c. duties of a kind to which manufacturers 
and tradesmen are uniformly liable. But do the farmers really gain by these ex- 
emptions ? (no, no.) Not in the least. Acres required for farming purposes are 
taken into calculation ; and all these exemptions only render them of greater value 
in rent (hear, hear). And all this time, commerce, which gives the highest value of 
all to land, frequently causing it to be reckoned by the yard instead of the acre, being 
wanted for factories, shops, and residences, is taxed at all points, and laden with 
customs' duties and excise duties, till, as Mr. Boult has well observed this evening, it 
costs in addition, a large sum in the pay of extra clerks, to do the needful work even 
in discharging those duties, owing to the required attention to bonded warehouses, 
customs' regulations, and entries of all conceivable kinds (loud applause). 

Such are some of the evils, Mr. Chairman, and they are only a portion of them, 
which have arisen from our attention being drawn aside to less profitable subjects 
than the cheapness of government and an equitable system of taxation. It cannot 
be said that the people are incompetent to attend to them. The experience they 
have had in exercising a considerable degree of local government in parishes and 
municipalities qualifies them to know the duties of representatives and the rights of 
constituencies ; and while many states of Europe have been disastrously convulsed, 
England has stood firm in an attitude which has justified the amount of self-govern- 
ment already possessed by the people, and has also proved their title to the enjoy- 
ment of the fruits of a wise policy (hear, hear). 

But on one point the millions require a good deal of special and immediate educa- 
tion ; and I call upon every person present, and upon meetings of a similar descrip- 
tion throughout the country, to aid and assist by every means in that education. I 
allude to the convincing of every man that it is his duty to pay his share of the costs 
of the Government which protects his person and his rights ; and that it is his in- 
terest to pay his portion in money saved for the purpose, instead of submitting to be 
taxed on so many articles of consumption used by him throughout the year (hear 
and applause). The National Confederation has made a spirited offer of prizes for 
essays on this subject ; and when the best proofs of the advantages of direct taxa- 
tion shall have been adduced, and the best arguments in favour of adopting it are 
advanced, we may hope that the poorest man above mere pauperism will join heart 
and hand in this cause (hear, hear). Instead of paying five or seven shillings out of 
his twenty say 13 or 18 a-year, in the swollen price of the taxed commodities he 
purchases, I verily believe a cash payment of 3 or 4 in the year will be his full 
contribution to the State, when all classes shall be assessed according to their means 
(loud applause). Here, then, would be a relief to industry a means of adding to the 
working man's comforts, which every thrifty wife in the land will readily appreciate ; 
and to this practical end, therefore, I hope popular education will be directed, espe- 
cially among the adult subjects of the Crown, so that the great work may sooner be 
accomplished (loud cheers). 

Sir Charles Wood, the present Chancellor of the Exchequer, is alarmed accord- 
ing to a recent debate, at the idea of different rates of taxation being laid upon 
different descriptions of income ; but he or his successor will have to be edu- 
cated to perceive that justice admits of no other course. The precarious income 
of industry must not be taxed equally with the permanent income of fixed pro- 
perty. We know well the doctrine which has been too long listened to with 
respect to taxes sparing the rich and pressing hard on the poor ; and yet the 
Chancellor made the following admission in the same debate to which I have just 
referred. He says and I here quote him to praise him " In the contentment of 
the working classes is to be found the best security of those who have a permanent 
and inalienable property in the soil" (hear, hear, and loud cheers). That is, indeed, 
a truth which we call upon Ministers and Parliament to realise. We call upon them 
to bring property under its full tu,d fair share of taxu'don, in order that the Ihaus of 


i dustry may be free, and that the people may be permitted to enjoy some comfort in 
t eir hard and struggling lives ; and to afford to tne privileged classes the true luxury 
( living surrounded by a contented people, paying only their fair share of the state 
( targes, and made proud of their great and glorious country by the ameliorations, 
; tcial and moral, which will certainly flow from that which we are here to promote, 
1 imely a complete financial reform. (Mr. Smith concluded his speech amidst enthu- 
i astic and prolonged cheering from every part of the hall.) 


i.T the first annual meeting of the Association, held on the 18th of April, 1849, the 
olio wing Report for the year was read by the Treasurer, Edward Brodribb, Esq., 
,nd unanimously adopted : 

" The Council of the Liverpool Financial Reform Association, in presenting 
o the members their annual report, do not deem it necessary to go into all the de- 
rails of their operations for the past year, inasmuch as they have been from time to 
line laid before the members in the reports read at their monthly public meetings. 

" In reference to the past month, the Council have to observe that their corres- 
pondence has continued much on the same scale, and of the same satisfactory na- 
ture as heretofore, bringing intelligence of kindred associations, forming in all parts 
of the country, and seeking information, together with large supplies of their Tracts, 
by other communities that have the same object in contemplation. 
" The Council have published their address to the tax-payers of the United King- 
dom, together with the petition to Parliament agreed upon at the last monthly 
meeting, in the shape of a four-page tract for gratuitous distribution, many thou- 
sands of which have been given away through the agency of other financial asso- 
ciations, while no less than 75,000 of them have been stitched into various periodi- 
cals as advertisements. This Tract may be had by any one on application at the 
office of the Association. 

"The Council have also, during the past month, issued an address to the tenant- 
farmers of the United Kingdom. 

"The Council have much pleasure in announcing that Mr. Thomas Beggs, who 
is well known throughout the country, from his connexion with the National Tem- 
perance Society, the Health of Towns Association, and his more recent investiga- 
tion into juvenile depravity and its causes, has consented, on solicitation, to lecture 
in the principal towns of the kingdom, on the subject of Financial Reform, in its 
twofold aspect of reduced expenditure, and the substitution of direct for indirect 

" In taking a review of their present position, after the labours of a year, the 
Council cannot but feel satisfied with, and congratulate the members of, this Asso- 
ciation, on the fact, that no fewer than thirty-six Financial Reform Associations 
have been organized in the country, viz. : London : Marylebone, Metropolitan, 
Westminster (Upper Wellington-street), Camber well, Westminster (Tavistock- 
street, Covent- garden) ; Lambeth, Stepney ; Manchester, Oxford, Plymouth, Wor- 
cester, Great Yarmouth, Norwich, Ipswich, Bath, Cirencester, Derby, Wrexham, 
Sheffield, Richmond (York), Hereford, Leeds, Newcastle-on-Tyne, Wednesbury, 
Denbigh, Edinburgh, Paisley, Leith, Aberdeen, Haddington, Kirkaldy, Cupar 
(Fife), St. Andrew's, Perth, and Lentush. Many of these Associations have con- 
sidered it necessary to connect the question of Parliamentary with that of Financial 
Reform. In this respect they have so far gone beyond us. The Council, at the 
formation of this Association, did confidently entertain the hope, that when the 
Government and the Legislature of the country had clearly pointed out to them the 
necessity and practicability of a large reduction in the expenditure, they would 
fairly have met such a necessity ; but the Government and Legislature have, how- 
ever, been tested by specific motions and been found wanting. This fact, unascer- 
tained at the formation of this Association, may have had, and that very naturally, 
its weight with the more recently-formed bodies, in determining them to connect 


Parliamentary with Financial Beform. But, constituted as this Association was 
for Financial Beform alone, the Council feel that, notwithstanding the large amount 
of information which a year's experience has given them, whatever effect it might 
have had, if known, on their original decision, they are not at present called upon 
to seek powers to alter their constitution. 

" Important as the reduction of expenditure undoubtedly is, and easy of accom- 
plishment, if honestly attempted, as the exposure of the wanton, wilful, and reck- 
less waste of public money, made in our tracts, clearly shows it to be, yet if reduc- 
tion of expenditure is to be the only aim and limit of the labours of Financial Be- 
form ers, it will infinitely fall short of the requirements of the country's need, and, 
as such, will not be worth the efforts and sacrifices necessary for its attainment. 

" A reduction once effected and more especially if sufficiently large to satisfy 
public demands, and thereby lessen its vigilance can be easily and gradually, and 
very imperceptibly, replaced by increased expenditure, which may again become 
ruinous before any further adequate public opinion can be brought again to bear on 
its reduction as witness the increase of present expenditure as compared with that 
of the years 1832, 1833, 1834, and 1835 unless some permanent and self-acting 
check be introduced. Hence the necessity of what we consider to be the most im- 
portant object of our Association, viz. : the substitution of direct for indirect 

" Without this, the great principles recently introduced into our commercial 
policy can never be fully carried to their legitimate extent, inasmuch as a free com- 
merce cannot exist with a restricted consumption. 







GENTLEMEN, We address you without apology ; we are men depending, like 
yourselves, for our support upon our industry, and the judicious employment of 
our capital ; struggling under similar difficulties and burdens, and at this moment 
are suffering from a general stagnation and depression of commercial affairs, only 
less severe than that which is spreading ruin among the agriculturists. We are 
aware of no interest, conscious of no intention, opposed in even the smallest degree 
to the welfare of the tenant-farmers, or of any class living by industry in this great 
nation ; and we, therefore, willingly embrace the opportunity to offer you, in all 
friendship and sincerity, a few words of hearty sympathy in this season of distress, 
and earnestly to invite you to inquire with us how it happens that, in a country so 
rich in all materials and facilities for the acquisition and employment of wealth, 
labour should so often fail of earning its due reward skill, plan and contrive in 
vain and capital, even when prudently directed, be lost or frittered away, instead 
of bringing in a fair return for its employment. Believe us, you would be much in 
error were you to imagine that men of business enjoy any immunity from the 
risks, burdens, and difficulties which have heretofore, and do now, so fatally affect 
you. Except in so far as they may arise out of the nature of your agreements with 
your landlords, we share fully in them all, and have many from which you are exempt. 


i ur common sufferings have, we firmly believe, a common origin, and must be 
: :lieved by the same remedy. It is time for all who live by labour to understand 
id assist each other. We are aware that some of those to whom many of you 
'. ave hitherto looked for counsel and direction, attribute the existing state of agri- 
iltural distress to the repeal of the corn-laws, or the pressure of certain real or 
naginary burdens, which are stated to fall with peculiar weight upon the tenant 
inner ; while others, more reasonably, complain of the malt and hop duties. But 
^ricultural distress, similar, and even more intense, occurred repeatedly while the 
>rn-laws were in full operation, as the reports of various committees of both houses 
f parliament are yet in existence to testify. While, instead of being unduly taxed, 
ither for national or local purposes, beyond the inhabitants of towns, the farmers 
re expressly exempted from several oppressive and annoying imposts as the 
window-tax, and duties on horses, dogs, and insurances which are borne by every 
ther class in the country ; and neither for poor's-rate, nor for highway-rate, are 
heir payments in general anything like so heavy, in proportion as in towns ; besides 
rtiich, these charges being known beforehand, must be considered in making 
n agreement, and thus ought to fall in great measure upon the rent. That the 
aalt and hop duties are a grievous burden upon a most important domestic trade ; 
hat they throw some barley land entirely out of cultivation, and make unprofit- 
,ble the occupation of much more ; and that their repeal would, therefore, to some 
:xtent, improve the position of farmers holding such land under unexpired leases, 
ve fully admit. We believe, also, that though duties upon commodities fall prin- 
dpally upon the consumer, they generally, at the same time, seriously lessen, and 
requently destroy altogether, the profit of the producer or importer. We shall, 
;herefore, gladly aid you, as far as may be practicable, to procure the removal of 
;hese obnoxious imposts ; but we cannot perceive that any general or lasting im- 
provement in the condition of the tenant-farmers or their labourers is likely to 
esult from their repeal alone ; and we should deceive you grossly, were we to lead 
you to imagine that such a measure can, with any appearance of probability, be 
3xpected, as a. first step in financial reform, or, in our opinion, possesses any pecu- 
liar claims to such a position. The arguments for the repeal of the malt and hop 
duties, however in themselves strong and unanswerable (as we believe them to be), 
are not more so than those for the abolition of (excepting, perhaps, spirits) every 
other excise and customs' duty, while it may very fairly be doubted whether the 
claims of soap, of bricks, and of paper ; of tea, sugar, coffee, timber, and even 
tobacco, are not yet more urgent, if considered with reference to the interests of the 
great body of consumers the public at large ; and we would, therefore, earnestly 
pray you to consider whether your agitation for malt-tax repeal is not, in all like- 
lihood, destined to fail, as all movements for the repeal of individual taxes have 
failed hitherto, and invite you to join us in demanding the absolute and uncondi- 
tional emancipation of all industry from the bondage of the excise and customs ; 
and the adoption, instead, of a simple and equitable system of direct taxation, 
fairly assessed upon all classes in proportion to the nature and extent of their re- 
spective means. We believe that the principal cause of the frequent return of 
periods of distress, like the present, among the tenant-farmers, is to be found in the 
short and uncertain tenure by which their land is generally held, and the arbitrary 
and unreasonable restrictions upon cultivation ; or, in other words, upon the skill 
and enterprise of the cultivator, too generally insisted on by the landowners ; that 
such conditions could never be exacted by one party, nor submitted to by the 
other, but for the excessive competition for farms, enabling the one to impose, 
and driving the other to concede, any terms, however unjust, or contrary to the 
real interest of both. And we are of opinion that this competition is greatly aggra- 
vated by the present system of taxation, whereby the poor are practically forbidden 
to enjoy many of the comforts and even necessaries of life ; the field for the employ- 
ment of talent and industry is miserably limited, and thus, as one effect, among many 
others equally deplorable, farmers are continually rising up, who, from absolute in- 
ability to find other occupation, will consent to brave the fearful risk may we not 
say the probable ultimate ruin of a tenancy-at-will, with a restrictive game-preserv- 
ing agreement. It is our firm conviction that, until this system is rooted out, the 
tenant-farmer can never be placed in such a position of comfort, independence, and 
moderate prosperity, as every real friend of agriculture, and agriculturists must de- 
sire for him. Towards this result, the repeal of the corn-law is the first important 
Btep ; foreign competition will necessitate improvements in cultivation, to accom- 


plish which, long leases and reasonable conditions are, in most cases, indispensable. 
But to complete the farmer's emancipation, and to substitute universally a fair, 
business-like contract between landlord and tenant for the present unequal and 
barbarous semi-feudal tenure, the opening of every other channel for the profitable 
employment of skill and capital is still necessary. We invite your assistance in 
this great national work ; we believe that thus, and thus only, may all those who, 
Whether in agriculture, manufactures, or commerce, seek a living for themselves 
by producing, or supplying to others, the comforts or necessaries of life, be freed 
from the cruel anxieties and disappointments which now too often await their best 
endeavours ; and the day's return in which diligence and frugality, combined with 
ordinary prudence and judgment, shall bring, under the Divine blessing, that rea- 
sonable reward, whereof we now so often see them utterly fail. Into various other 
evils, inseparable from the present system of taxation, we do not now enter. We 
forbear to enlarge upon its enormous and wicked inequality and injustice, though 
these alone should condemn it altogether, or its thriftless waste and loss in collec- 
tion and payment ; we omit the mischief and wholesale demoralisation of smuggling 
and adulteration ; we say little at this time of the oppression of the poor, or the 
daily iniquity of fining innocent parties for breaches of revenue law committed by 
others ; nor do we enlarge upon the obvious tendency to peace and mutual friendly 
feeling between different nations implied in open ports, and the wars and jeal- 
ousies which have arisen out of tariffs and custom-houses ; or insist upon the truth 
proved by all our history, that direct taxation is the only effectual means to ensure 
an economical expenditure, while a revenue collected by customs and excise du- 
ties is always squandered in waste, profusion, or corruption. These matters we 
now only throw out for your consideration. ; should it seem likely to be useful or 
acceptable, we may hereafter address you further upon some of them. For the 
present, we have applied ourselves to the question, as, in our judgment, peculiarly 
affecting your interests as tenant-farmers ; and we conclude by commending what- 
ever truth our remarks may contain to your candid attention. 

Signed by order of the Council, 



It is an admitted fact that our abortive attempts to suppress the slave-trade have 
only had the effect of aggravating its horrors. Keeping that fact in mind, the 
reader will form his own conclusions as to the wisdom of maintaining the following 
offices : 



Governor, 2,000; Judge, 1,500; Advocate, 500 . . . 4,000 

Colonial Secretary, 600 ; pension to late Colonial Secretary, 300 . 900 


Governor, 1,000; Judge, 800; Secretary, 450 . . . 2,250 

Advocate, 400; Commandant, 130 ..... 530 

Steam vessel ......... 2,000 

Expenses of the forts of Cape-coast Castle and Accra . . . 4,000 





Judge, 2,250; Arbitrator, 1,500; Registrar, 750 . . . 4,500 

Other expenses . ...... 1,400 


Judge, 1,600; Arbitrator, 1,200 ...... 2,800 

Other expenses ........ 330 

Arbitrator, 1,200; other expenses, 300 . . 1,500 


Commissioner, 1,200 ; Arbitrator, 800 ; Registrar, 500 . . 2,500 

Other expenses ........ 450 


Commissioner, 1,200; Arbitrator, 800; Registrar, 500 . 2,500 

Other expenses . . . . . . .170 

Commissioner, 1,200 ; Arbitrator, 800 ; other expenses, 160 . . 2,160 


Commissioner, 1,500 ; Arbitrator, 1,000; other expenses, 460 . 2,960 

Stationery and contingencies . . . . . .1,730 


In addition to the foregoing expenses, payments, amounting to 54,288, were 
made in 1847, direct from the Consolidated Fund, to the officers and crews of the 
ships of war on the African station, for bounty on slaves, and tonnage on slave 

There is also the vote for support of captured negroes . . . 30,000 

The Estimates contain no particulars of this expenditure, but, fortunately, the 
way the money has been spent can be learned from an account published in the 
Appendix to the Report upon Miscellaneous Expenditure (1848). It is headed, 
"Account in detail of Payments out of the grant for captured Negroes and 
liberated Africans in the last three years" (1845, '46, '47). The account consists 
of 148 items, 93 of which are not payments either to or for Africans of any kind, 
but they are nearly all payments consequent upon illegal seizures of vessels erro- 
neously supposed to be slavers e.g., "Expenses paid as amount of indemnification 
to the owner of the Bremen barque, Julius and Edward, 3,000." 

If it were right that the expense of illegal seizures should be borne by the nation, 
while the proceeds of legal seizures are divided as prize-money, it is evident that 
the funds needed to expiate these expensive blunders should not be obtained from 
Parliament under the pretence of being wanted for the " support of captured 
negroes.' ' The remaining fifty-five items include many payments to negroes neither 
"captured" nor "liberated," such as 
<' Presents supplied to the Kings Eyo and Eyamba, of the Old Calabar River, 869." 

But the most remarkable charge in this account of payments on behalf of poor 
captured negroes is 
" Property-tax deducted from salaries of colonial officers, &c. . . 1 19" 

It is scarcely credible that the colonial officers pay their personal taxes with 
public funds granted by Parliament for "the support of captured negroes and 
liberated Africans." 

Sir William Molesworth, in his admirable speech on colonial misgovernment last 
session, said, that we had upon the African station last year a fleet of 24 ships, with 
a complement of 2,781 men ; and its cost was returned to Parliament for wages, 
victuals of crews, and wear and tear of ships, at 301,628 a year ! He also stated 
that " at least half a million a year is the direct expenditure by Great Britain in the 
vain attempt to put a stop to the slave-trade." 



The Objects of this Association are, to procure the most rigid economy 
in the Public Expenditure consistent with good and efficient government; 
and to change the present system of Taxation, by the substitution of 
Direct for Indirect Taxes. The reasons may be found in the Tracts. 

Subscribers of 10s., or upwards, per annum, are entitled to all the 
Society's publications for the current year, postage free. 

Post-office Orders to be made payable to EDWARD BRODRIBB, Esq., 
North John-street, Liverpool. 

Subscriptions are also received at the Commercial Bank of London, 
Lothbury, and 6, Henrietta-street, Covent-garden ; also by Mr. EFFING- 
HAM WILSON, Royal Exchange ; and Mr. CASSELL, 335, Strand, and 80, 
Fenchurch-street, London. 

The Tracts may be had at the Office, 26, North John-street, Liverpool, 
and from SMITH, ROGERSON, and Co., Lord-street ; and sold by all the 
Booksellers. LONDON : The Trade supplied at the Office of the Stand- 
ard of Freedom, 335, Strand; and by SIMPKIN, MARSHALL, and Co., 
Stationers' Hall-court; GEORGE VICKERS, Holywell-street, Strand; 
EFFINGHAM WILSON, Royal Exchange ; H. BINKS, 85, Aldersgate- 
street; CHARLES GILPIN, 5, Bishopsgate-street ; JAMES GILBERT, 
Paternoster-row. DUBLIN, by GILPIN, Dame-street. MANCHESTER, 


No. 17. 




IN all the evidence taken and discussions raised upon the tea duty hitherto, the 
question of a fixed duty on all qualities as now levied, or an ad valorem duty (which 
is a graduated tax, varying with the quality or supposed quality of each kind of tea), 
as levied after the opening of the China trade, in 1834 and 1835 this question has 
occupied the first place. Merchants, brokers, and revenue collectors, have alike con- 
demned the ad valorem duty as impracticable. A few theorists, with Mr. M'Culloch 
at their head, writing of commerce, as the liveliness or dulness of their imagination 
may suggest, still hold out for an ad valorem duty on tea. 

But the Financial Reform Association take other ground. The impracticability of 
levying an ad valorem duty the unfairness of levying a fixed duty on all qualities 
the impolicy of taxing an article so necessary to domestic comfort as tea, which is the 
leading article of commerce with three hundred millions of persons willing to be 
customers for our principal manufactures, lead the Association to the alternative of 
free-trade in tea, and a simple tax on income instead ; they, therefore, pass over all 
the arguments for and against an ad valorem, or a higher or lower rate of duty. 

Besides the arguments against any duty on tea, cited in preceding sections, there 
are others. One, and not the least, is, that the duty requires a much larger amount 
of capital to be invested in the trade than would be adequate to carry on the trade 
free of duty ; and this results in benefit to nobody, except a few great capitalists who 
have practically a monopoly of the trade. Indeed it may be doubted if that which 
impoverishes the consumer of tea, and the industrious producer of national wealth, 
can ultimately be a benefit even to the capitalist, whose wealth gives him a monopoly 
of the trade. 

The capital which purchases cotton and manufactures it, providing machinery, 
paying wages, rent, rates, and charges of conveyance to and from the seaport ; which 
provides ships, victualling, manning, and insuring them, to carry the calico to China ; 
which incurs all the risks of delay, fluctuating markets, and local charges there ; 
which brings tea in return, again manning, victualling, and insuring the ships; 
paying dues for lights, harbourage, warehousing, and all the attendant charges, be- 
sides interest on its own amount ; that capital, though it land the tea on the very 
wharf whence the calico was shipped which went to purchase it, is not enough : 
three times more capital is required to pay the duty on the tea. If 1,000 conducted 
the transaction up to this point, 3,000 additional is now required, and is withdrawn 

from the office of production somewhere. This makes 4,000. It is not forthcoming, 
but at a per centage. Why should it ? It liberates the tea from bond, and is ex- 
posed to all the risks of credit and bad debts, which the 1,000 the actual purchase- 
money of the tea is exposed to. And it is withdrawn from that productive employ- 
ment which makes the nation more wealthy, and yields a profit. It yields no profit, 
adds to no production now ; on the contrary, it is capital advanced for the purpose of 
making the nation poorer than it was. But a per centage must be paid for, or 
realized upon, its use. The wholesale dealer must provide 4,000 instead of 1,000 
to purchase the tea, and must charge a per centage for that additional capital besides 
reimbursing himself. The retail dealer must find 4,000 instead of 1,000 to pur- 
chase the tea, besides cash to pay the per centages of the wholesale dealer on the 
extra 3,000, and profit on the 1,000 worth of tea ; and he must have a per centage 
for his extra 3,000, besides profit on his 1,000 worth of tea. The housewife pays 
4s. 6d. for her pound of black tea, instead lOd. or Is. ; and little slip-shod Sally is sen? 
by her mother to buy half an ounce of tea, when otherwise she would have been sent 
for two ounces or a quarter of a pound. The cotton moves slowly to the mills, and 
the mills stand still or work short time, or afford short wages to those who are buy- 
ing their half-ounce or ounce of tea, instead of a quarter of a pound, because 4,000 
is required to bring the tea into the market, instead of 1,000, and because it takes 
as much money to buy an ounce as it should do to buy a quarter of a pound. 

Mr. Wilson, of Westminster, speaking on this branch of the subject, says: 

" I think to reduce the duty on tea would not benefit the trader with capital. I 
think the trade has advantages in high prices. I will give an example the present 
price of sound congou tea is about lOd. to lid. in the market. The duty is 2s. 2d. ; 
that makes it 3s. ld. ; and the great mass of the people have that tea at 4s. a pound. 
If that tea were to continue at lid. a pound and the duty at Is." (Mr. Wilson is con- 
tending for a one-shilling fixed duty), "you would have that tea sold at 2s. 4d. a 
pound, so that the difference in the duty would be Is. 2d., and the difference in the 
price to the consumer would be Is. 8d. 

Q. ' You state that the difference in the duty would be Is. 2d., while the differ- 
ence in the price to the consumer would be Is. 8d. ; will you explain why the 
difference in price would not precisely correspond, but would be greater than the 
difference of the duty ? 

A. " Because the capital employed would Le less, and the competition be greater. 
The proportion of 5d. per pound profit on 2s. 4d. would be nearly as great as \Qd. 
upon 4s. A man who keeps a small shop has not capital now to go and buy a chest 
of tea ; he goes to a great house that man buys his 71bs. or his 141bs. of tea, and 
then he retails it out to the poor, and there is an intermediate profit upon the trans- 
action. If credit be given, he pays a larger profit still. If the price were less, he 
would be able to buy a chest and save the intermediate profit, and have the advan- 
tages of overweight." 

Mr. Brodribb, of Liverpool, urged those facts more strongly, and from the 
obtuseness of one or more of the members of the committee who could not see or 
understand them, at greater length, he said : 

" The poor class of people consume the best tea, because they find it the cheapest. 
I have stated the average price of black tea to be Is. Ifd., and of green tea to be 
Is. 6fd. The inference which I wish to draw from that is the great impolicy and 
injustice of the present heavy duty of 2s. 2d. on tea. On low congous at 8d., which 
is 2 16s. a chest, the duty is not less than 9 2s., and it necessarily interferes with 
the extension of the trade, creating a necessity for a very much larger amount of 
capital than would otherwise be required. Where the cost of the article is 3, and 
the duty on it 9, of course a remunerating profit both for the interest of money 
and insurance against risk of losses by bad debts, must be placed on the amount of 
the duty as well as upon the tea. It brings the duty in effect to no less than 2s. 9d. 
a pound. So that the tea which is sold at 8d. (in bond) before it can come into the 
shop of the retail dealer costs no less than 3s. 5d." 

This seems clear enough to be understood, but Mr. Brodribb was asked 

Q. " Will you explain how it is that you make the calculations that the duty is 
raised in effect from 2s. 2d. to 2s. 9d. ? 

A. " By adding a profit of 25 per cent, for the interest of money, and the necessary 

risk attending the payment of the duty. In point of fact, to the wholesale dealer the 
duty is the largest portion of the cost of the tea." 

This satisfied some of the members, but not all. The examination continued : 

Q. " You say that 8d. tea does not reach the retail seller except at a price of 
3s. 5d. a pound ; is that the selling price ? or does he put a profit upon it before he 
sells it ? 

A. " That is the cost price to him, with the duty and 25 per cent, added to that 
duty ; and upon that he has to put his profit upon the tea ; or, rather, if you take the 
profit upon the tea of the value of 8d. at 2d., and a profit upon the duty of 2s. 2d. 
at 6f d., the retail dealer would then be able to sell that tea at 3s. 7d. after getting 
25 per cent, profit. 

Q. ." Is it usual, upon transactions of that kind to add 25 per cent, for the advance 
of money for the payment of that duty ? 

A. " When the wholesale dealer has to give an open credit of three or five months, 
and he has to run the risk of losses by bad debts, he must have some profit as a 
guarantee and insurance against those risks. 

Q. " Do you think it is usual, speaking as a man of business, to add 25 per cent, 
for the advance of money for the pre-payment of the duty for any article ? 

A. " I think 25 per cent, between the tea leaving the hands of the importer, and 
reaching the consumer, is a usual advance compared with nearly all other articles. 

Q. " You say that there is 25 per cent, charged for the advance of money for the 
payment of the duty ? 

A. " No. I do not say that. The duty forms a portion of the capital employed in 
the person's trade, both the wholesale dealer and the retail dealer. He requires a profit 
upon the duty as much as he does upon the first cost of the tea. And if, upon 100 
chests of tea, which he could get from the importer for 300, he has to pay 900 more 
before it can be put into his warehouse, and sent to the shop of the retail dealer, he must 
have a profit upon 1,200. I think that the profit on the article, after it leaves the 
hands of the importer, and before it reaches the consumer, will generally, one way or 
another, amount to 25 per cent. 

Q. " Upon the tea and upon the duty, as a kind of insurance against bad debts, do 
you mean to say that 25 per cent, is charged ? 

A. " I mean between the time when it leaves the hands of the importer and the 
time when it reaches the consumer. 

Q. " Taking the price of the importing merchant at what ? 

A. " At 8d. Then I put 25 per cent, on that 8d. before it comes into the posses- 
sion of the consumer of the tea. Having to pass through the hands of the wholesale 
trade and the retail trade, to that I add 2s. 2d., which is the duty ; and upon that I 
add 25 per cent, more, which brings it up to 2s. 9d., making the cost 3s. 7d. to the 

This evidence can neither be controverted as matter of fact, nor strengthened as 
matter of argument. With it we conclude our analysis of the tea trade, as affecting 
the question of DIRECT against INDIRECT TAXATION. 

We have seen that the indirect tax of the tea duty obstructs the exchange of our 
manufactures with the Chinese, by limiting the consumption of one of the most desir- 
able necessaries of life in this country; that it thus restricts the employment of pro- 
ductive capital, the employment of industrious hands seeking to be employed, and 
keeps wages low ; that it affords an irresistible premium upon adulteration and fraud, 
preventing the best qualities of tea from being imported, and deteriorating the others ; 
that it opposes the social comfort and moral elevation of the working millions of the 
population ; that it not only obstructs the employment of capital in our productive ma- 
nufactures, but withdraws it from the offices of production, to be employed without 
profit, and at an accumulating loss in the artificial enhancement of price ; that while 
it keeps ships empty, and restrains the shipbuilder from providing the vessels which 
an enlarged trade would require, it feeds the improvidence of a system of government 
to which the payers of a direct tax would not submit. For these reasons, and because 
it is one of the chief taxes for the collection of which our enormous revenue system 
is maintained at an expense of about seven millions sterling a year, the Financial 
Reform Association pronounce against the tax on tea in any form, and of any amount. 





OF such Custom-house frauds as those indicated in the six previous sections, the 
Association might continue their proofs, and add to them from evidence elicited by 
Parliamentary committees and known by experience, until volumes were written and 
printed. But volumes are not read when the matter is the same, again and again 
repeated ; or, if read by a few persons, volumes on such topics are not fixed in the 
memory, digested, and practically applied. 

The Association accommodates those who are too busy or too impatient to read 
volumes ; and, while they do so, hope to reach by their Tracts those, too many in 
number, who do not read, or think, or inquire about the principles of national wealth, 
until the facts connected with them are strongly, vividly, and repeatedly placed 
before them. 

They, therefore, pass from the question of direct against indirect taxation, as 
illustrated by the robbery of the revenue through the revenue servants a great, yet 
a minor consideration, and proceed to the question of direct against indirect taxation, 
as illustrated by the obstacles which indirect taxation opposes to productive industry, 
and the free operation of productive capital. 

They first take the tea trade, and will glance briefly at its history. 

At what precise period tea became known in Britain is uncertain, but prior to 1667 
none was imported by the East India Company. The small quantities introduced 
about that time were decocted, and in the liquid state was subject to an excise duty 
of 8d. per gallon, being sold in coffee-houses and similar places of refreshment. 

In 1667 the East India Company sent out their first orders for 100 Ibs. of the best 
* fay," as it was then expressed in speech and writing. 

From that period up to 1700 the duty on tea was altered several times, and the 
selling price varied from 10s. to 24s. per Ib. for an article supposed to have been of 
equal quality. 

In 1747 the tea duty was reduced, and the consumption greatly increased. In the 
following year the duty was further reduced on certain qualities, and the consumption 
was further increased in consequence. 

In 1784 the consumption of the United Kingdom had reached about five milli( 
pounds weight. Mr. Pitt was then taking the initiative in those measures of a re 
formed commercial policy, which the country condemned, as with one voice, in 
advocacy of which he toiled against prejudice, ignorance, party spirit, and in- 
gratitude, for six years, and succeeded but partially with some ; and was de- 
feated entirely in others. He was defeated (1785) in the attempt to establish a free 
trade between England and Ireland ; was successful only in a partial degree in open- 
ing a trade with France (1787) ; but succeeded in very materially reducing the tee 
duties (1784). At that period the duty was Is. per Ib. on all qualities, wit 
an additional 67 per cent, of ad valorem duty. These Mr. Pitt reduced to 12 pei 
cent. Immediately the consumption rose. It was about five millions in 1784, ant" 
in 1795 had reached twenty-one million pounds weight. 

In the latter year the war-spirit of nearly all the British people, through politic 
mistakes of all classes, rendered an augmentation of taxes requisite to maintain the 
war against France ; a war which undid all the good, and much more, effected by Mr. 
Pitt in the first eight years of his Ministry. Tea was one of those articles which 
Minister readily laid hold of for his war budget. He increased the tax from 12 
20 per cent., and soon after to a higher rate, by which the consumption was restrictec 
Nine additions to the duty were imposed from 1795 to J834 the period when the 
East India Company's charter was abrogated. At this last period, though the num- 
ber of pounds weight taken for the United Kingdom was greater than in 1795, it 
less than it ought to have been in proportion to the increase of population. 

At the expiration of the Charter of the East India Company, the tax was 96 per 
cent, for all teas sold under two shillings per pound, and 100 per cent, for all at and 
above two shillings per pound. 

In 1834, the trade being opened, an attempt was made to levy the duty according 
to a scale which was supposed to mark quality, namely, Is. 6d. per Ib. on the lowest 
tea, 2s. 2d. per Ib. on the middle, and 3s. per Ib. on the finest kinds. This scale was 
also constructed on the principle of taxing the article as nearly as could be estimated 
with a duty of 100 per cent. 

In 1836 this was abandoned as impracticable to all, and ruinous to many mer- 
chants ; and other schemes were devised, which, partially more sound, had and still 
have the elements of ruin to capital and wrong to society in them. Human in- 
genuity has exhausted itself in devices to make this tax bear easily and equitably on 
the consumers of tea. Failure has followed failure. A very low duty might have 
fulfilled some of the commercial hopes and political prophecies formed at the 
different changes ; but while the national Exchequer could not bear the loss of the 
high duties no substitute being offered the reduction of the duties was not enough 
to liberate and nourish this mighty arm of commerce an infant arm then and now ; 
a giant's arm destined to be. But the Financial Reform Association offer a sub- 
stitute for' this unwise impost, which shall at once meet the legitimate wants of the 
national Exchequer, and set this branch of commerce free to grow to its natural 

They offer to teach the nation how simple and efficient direct is over indirect 

Several devices were presented to the country, but not enacted as law, instead of 
the scale last named. That at last adopted was a uniform duty of 2s. Id. per \b. 
until 1840. At that period the financial necessities and political despair of a 
nominally liberal Government, obtained an addition of five per cent, to nearly all 
Customs' duties. This brought the tax upon tea up to 2s. 2d. per Ib., at which 
(1849) it still continues. 

In 1847 a committee of the House of Commons was appointed, on petition of the 
merchants interested in the trade with China, of whose report and evidence the Asso- 
ciation will now avail themselves. The committee consisted of Lord Sandon (chair- 
man), Mr. Francis Baring, Mr. Beckett, Dr. Bowring, Mr. Brown, Mr. Cardwell, Mr. 
Ewart, Mr. Harcourt, Mr. Hawes, Viscount Jocelyn, Mr. Mathewson, Mr. Moflfatt, 
Mr. John Abel Smith, Mr. Spooner, Sir George Staunton. 

This committee sat sixteen days, the average attendance being upwards of two- 
thirds of the members. It examined forty-six witnesses, comprising seventeen 
merchants engaged extensively in the trade with China, amongst whom were the 
chairman and the deputy-chairman of the London East India and^China Association ; the 
president of the Manchester Chamber of Commerce; five manufacturers engaged in 
the making and shipping of goods for the China markets ; nine persons in the home 
tea trade ; the secretary of the National Temperance Society, and others, of whom 
nineteen have, more or less, resided in China, and have been more or less connected 
with the trade there ; from which persons the committee derived a large mass of mos>- 
useful and minute information, extending to upwards of four thousand nine hundred 
questions and answers, on which their report has been founded. 

Regarding the exorbitance of the duty, its limiting our exports, and ultimately 
endangering altogether our trade with China, and thereby seriously interfering with 
the employment of labour, the report says : " Your committee regret to state, on 
undoubted evidence, that the trade with China has been for some time in a very 
unsatisfactory position, and that the result of our extended intercourse has by no 
means realized the just expectations which have been naturally founded on a freer ac- 
cess to so magnificent a market. 

" Whether we look to the tables of exports which mark a declension of exports in 
nearly every branch of manufacture, or listen to the statements of experienced 
merchants aud manufacturers, we are brought to the same conclusion. 

" We find the exports of cotton manufactures decline between the years 1845-46 
from 1,735,141 to 1,246,518 in value; those of woollens, in the same period, from 
539,223 to 439,668. 

" We find that on a great proportion of the trade for the same years, the loss taken 


both ways, i.e., that on the manufactures sent out, and on the tea brought home in 
payment, may be fairly stated at from 35 to 40 per cent. ; so great, indeed, that some 
manufacturers have abandoned the trade altogether, and that much of the tea lately 
sent home has been sent on Chinese account, the English merchant declining to 
run the risk of the venture. We find that the difficulties of the trade do not arise 
from any want of demand in China for articles of British manufacture, or from the 
increasing competition of other nations. There i no evidence that foreign competi- 
tion is to be seriously apprehended in the articles of general demand. The sole 
difficulty is in providing a return. 

" Of these (tea and silk) England and the United States are nearly the sole con- 
sumers ; and thus it happens that the advantages which were so naturally expected 
from commercial access to a civilized empire of above 300,000,000 people, are 
practically limited by the extent to which these countries are willing or able to 
consume these two products of the soil of China." 

After alluding to the silk trade, the committee proceed to say : " On a first cost, 
ranging on the qualities in most general demand from 8d. to lOd. in the ports of 
China, if any reduction can be effected, it might be of advantage to the merchant, 
but would have no important effect upon the selling prices in England. It is only 
through the duty a duty, on the average qualities, of about 200 per cent. , and on 
the worst qualities of about 350 per cent that any such reduction to the consumer 
can be effected, as to stimulate consumption in any sensible degree, and such a 
reduction thus becomes essential to a healthy and extended trade." 

As affecting the social condition of the people, and our relations with China, the 
report observes : " That it is also desirable in itself as promoting the increased con- 
sumption of a beverage wholesome and agreeable to every class of our population, 
and one which is increasingly desired as a substitute for intoxicating liquors ; and 
that it would be no more than is due to the Chinese, who tax our products so lightly, 
while we burden theirs so heavily, and with such inconvenience to their trade." 

Respecting the effect of such reduction on the revenue, the committee remark : 
" In fact, the whole difficulty exists in the effect which any material reduction, and 
none other would be of much value, may be expected to have upon the resources of 
the Exchequer." 

This the Asociation, as already stated in this section, are providing for. 



The arguments urged in favour of a reduction of the tea duty, by the House of 
Commons' committee of 1847, and by the witnesses which that committee examined, 
are arguments bearing with equal truth, and far greater force, in favour of the aboli- 
tion of the duty. 

It was proved that a reduction of the tax of 2s. 2id. per Ib. to Is. would increase 
consumption of tea in Britain, and facilitate the sale of British manufactures in 
China. But by the same proofs the free import of tea would effect those desirable 
results sooner, and in a larger proportion of increase than the relative proportions of 
the present high and the proposed low duty. 

Evidence was adduced to prove that which not even the most obstinate unbeliever 
in free-trade denies or doubts, namely, that tea is preferable to intoxicating liquors ; 
that social comfort, moral dignity, and intellectual strength, arise and are extended 
through society wherever temperance leads the way ; that tea is the genius of tem- 
perance, carrying with it a happier life wherever it enters a family, and dislodges that 
thief and tyrant which at once steals away the brains and the money ; that tea is re- 
strained in its regenerating mission by the heavy tax upon its use ; and that, if the tax 
were reduced, it would be more efficient as a moral agent for good. But how much 
more would the abolition of the tax enlarge the moral agency of this necessary of life ? 

Let us glance at some of the evidence. First, at the proofs given by commercial 
witnesses that the tea duty is an overpowering enemy to the extension of British 
exports to China. 

Mr. Robert Gardner stated : " I am a spinner and manufacturer, and have been a 
considerable shipper to China." 

" What have you felt to be the operation of the duty on your transactions ?" 

" I think it is most injurious : our trade is limited only by our returns. As to the 
capabilities and dispositions of the Chinese, I believe that if they had the means of 
paying for them they would take nearly all the goods that we could manufacture in Lan- 

This is a remarkable declaration ; but Mr. Gardner is speaking the opinion of many 
other experienced merchants, and is referring to the requirements of three hundred 
millions of customers, inhabitants of China. He continues : 

" It has been asked why we should continue so bad a trade ; permit me to say 
that we never contemplated the present state of things. We took the matter as 
certain that, after the Chinese had taken almost all the duty off our goods, our 
Government would have met them with a corresponding reduction. Anticipating 
this, we continued our shipments. Sir Henry Pottinger, when he was in Manchester, 
spoke much about the facilities for extending- our trade, and we still hoped that 
Government would have remitted part of the duty on tea. Therefore, we continued 
to ship not what the Chinese could have consumed, but to the extent we considered 
they had the means of paying for. In consequence, the entire trade of 1846 has 
been most disastrous. There has not only been a loss upon all the goods shipped in 
1846, but a great loss upon the returns. We anticipated, when the trade was 
opened, a very large and beneficial intercourse with China, but instead of which 
most houses in the trade have suffered heavy losses. It has been a most ruinous 

The following statement of the cost of calico in Manchester and of tea in China is 
instructive ; it was referred to in Tract No. 3, but will bear repetition, now that the 
Association are going more fully into the question of the tea duty : 

" The committee," said Mr. Gardner, " have heard shirtings named. A piece o 
shirting, the cost of which, in Manchester, is from about 9s. 6d. to 11s., according to 
the quality, will purchase twelve pounds of the average quality of tea. The Chinese 
levy a duty upon that piece of shirting of 7d. 5 and we Iev 7 u P on the tea which we 
receive in exchange for it 26s. 3d. Gray cotton shirtings is one of the largest articles 
of export. Yarn is the next largest article. Upon yarn they levy a duty of near 
five-eighths of a penny per Ib. ; 12 Ibs. of average quality of yarn, or one piece of 
average quality of shirtings, will more than pay for I21bs. of the average quality of 
tea. I am convinced that a reduction of the duty might be made, if it were done 
judiciously, without any loss whatever to the revenue. 

" I find that in 1783, the duty was about 3s. 6d. the Ib. In speaking of the 
quality and the price of tea, the trade always alludes to one standard quality. This 
standard quality, in 1783, was 7s. 6d. to 8s. the Ib., including the duty, which was 
then about 3s. 6d. In 1784, the duty was reduced to 12 per cent, ad valorem; con- 
sequently the price to consumers was from 3s. 8d. to 3s. lOd. ; and the consumption 
rose in one year from 4,700,000 Ibs. weight to 10,159,000 Ibs. ; and the year after it 
was 15,851,000 Ibs. In 1795, within twelve years afterwards, the consumption 
rose to 21,342,000 Ibs. If the Committee will calculate, they will find that the 
public paid more money for tea in 1784, at the price of 3s. 8d. to 3s. 10d., than they 
paid the previous year when it was 7s. 6d. to 8s. 

" The consumption of tea continued to increase more or less, as the duty was 
higher or lower, till last year (1846) it was 46,000,000 Ibs. I believe if the duty 
were reduced from 2s. 2|d. to Is. 6d., the consumption would be at least 
60,000,000 Ibs. I take it for granted that every pound extra consumed of tea would 
cause a consumption of 4 Ibs. of sugar. This is the grocer's calculation for families 
who are in the habit of allowing two ounces of tea to eight ounces of sugar to each 
servant per week. * * I believe it would give employment to 20,000 work-people 
extra, and to at least 50 vessels extra of 400 tons each." 

Mr. Gardner subsequently suggests that there should be a further reduction of the 
tea duty, at the rate of threepence per year, until it reaches sixpence per Ib. He 
thinks the quantity used would be so much greater than it now is that there would be 
no deficiency in the revenue ; but he reckons the duty on sugar in his estimate, which 
is to be viewed not as likely to yield a certain revenue, increasing with the consump- 


tion of tea, but, rather, as a certain hindrance to the use of tea. It has been proved, 
by evidence not to be questioned, that many of the working population, especially in 
factories, drink their tea without sugar. Cheaper tea would induce them to use it 
more freely than at present, but sugar taxed as now would only confirm them in the 
rejection of it ; consequently, the abolition, rather than the reduction, cf the tea 
and sugar duties becomes one question. This can only be effected by the substitu- 
tion of direct taxation. 

Nor would the continuance of the sugar and part of the tea duty admit af that large ad- 
dition to the employment of shipping which would immediately follow their repeal. Nor 
would the coast-guard and custom-house system be less expensive to the public, vexa- 
tious to the importer, and demoralizing to the servants of commerce than they are now. 
While the existence of the present revenue system is found to be a sufficient reason, 
even with legislators favourable to the entire abrogation of the navigation laws, for 
retaining the restrictions upon the coasting trade ; because they say, the presence of 
foreign vessels coasting on the British shores, though only to deliver cargoes carried 
from foreign countries, if out of the usual homeward-bound tracks, would afford a 
cover for smuggling which the revenue cruizers could not detect. Whatever truth 
there is in this supposition, it is argument against indirect taxation and the revenue 
system. We have that commerce which is so deeply interested in the freedom and 
augmentation of shipping crippled upon both sides, and shipping itself restricted to a 
limited trade under the name of being protected. Sugar, tea, coffee, and other taxed 
articles would spread fleets upon the ocean which do not yet exist, if those taxed 
articles were admitted free of duty. To ease commerce from the bondage of the 
navigation laws, an effort is made to repeal them ; but the revenue system is declared 
to be incompatible with free navigation on the coasts, and the tax on sugar, tea, 
coffee, tobacco, wine, &c., demands the continuance of the revenue system. 

In another part of Mr. Gardner's evidence he is asked : 

" Have you observed the effect upon the consumption of the working classes of a 
reduction of duty upon tea ?" 

And answers : 

" I believe it would be very great. I come a good deal into contact with the work- 
ing classes, who have manifested greater anxiety for tea to be cheaper than they 
have done either about corn or sugar, or anything else. Most factory hands have a 
great taste for it. I have seen them take it without either milk or sugar. It has 
come into such universal use because it requires no management in the cooking ; it 
only requires boiling water, which they can always obtain in a mill. 

" It has been said that the consumption of tea leads to a consumption of spirits. 
Do you believe that to be the case ? 

" I believe the very reverse. If it please God we have a better trade that is, 
more work and better wages I think it very probable that the consumption of tea 
would be double in two years, if sold at a lower price." 

He then reverts to the losses upon the tea imported, through the uncertainty of 
commercial exchanges, or barter in China, and says, " I am of opinion that if all the 
tea at present in this country were sold at the very highest currency of this day, it 
would leave to the importer a clear loss of 6d. per pound." 

Mr. Walter Buchanan, partner in a house in Glasgow, trading for many years to 
Singapore, and in the practice of making remittances to China, stated that tea is 
always the principal means of remittance from China, and that heavy losses had been 
incurred. He said, " I consider, as far as China is concerned, that the limit of our 
trade with China must be the extent to which we ean consume tea and other Chinese 
produce." And he added that the taste for tea was, in Scotland, on the increase. 
{ Mr. Farbridge, of Manchester, largely engaged in the trade with China, stated : 

" I do not believe there is any possibility of a farther exportation of our manufac- 
tures to China without an alteration in the system of the duties ; and I fear there are 
no means of sending out our manufactures cheaper. 

Q. " The amount to be taken by the Chinese is limited by their power of paying ? 

A. " Yes ; it has got to a barter trade almost entirely." 

Mr. Turner, deputy-chairman of the East India and China Association of Liverpool, 
stated that his knowledge of the trade was principally as regarded the export of 
British manufactures to China ; the present position of the trade he considered to be 


very unsatisfactory. Goods are principally sold for barter ; if you sell goods for cash, 
he said, you sell them at a very inferior price. The barter makes it a very lengthy 
trade. It is probably twelve or fifteen months before the returns are got home ; and 
it is six or eight or twelve months more before those returns are realized. 

Q. " Are there any other impediments to the trade besides those you have men- 
tioned ? 

A. " I consider that if the duty on tea were reduced, the trade would become a 
much more extensive one as regards the export of manufactured goods, and a more 
satisfactory one. I think the probability is, that if we took a much greater quantity 
of tea from the Chinese, as we should do under a diminished duty, the consequence 
would be that they would take from us a much larger quantity of goods. Our friends 
in China, who are well acquainted with manufactured goods, spoke of English goods 
as being liked by the Chinese, and that there was no doubt they would take a very 
large quantity of our manufactures." 

Almost every mercantile witness gives similar testimony ; but the scientific witnesses 
as to the deterioration of the teas through the duty are hardly less important. We 
shall present an epitome of what the chemists said in another section. 



It is almost unnecessary to cite the testimony of the professors of medicine in 
favour of tea as an article of diet or refreshment ; the experience of society has 
decided that question. Dr. Sigmond, examined by the Committee of 1847, said " I 
think it is the very best fluid that can be taken." And " I think it is of great im- 
portance in the prevention of skin diseases in comparison with any fluid we have 
been in the habit of drinking in former years, and also in removing glandular affec- 
tions. I think scrofula has very much diminished in this country since tea has been 
so largely used. For those classes of society who are not of labouring habits, but 
who are of sedentary habits, and exercise the mind a good deal, tea is of great im- 
portance. I decidedly consider that a considerable increase in the importations of 
tea would be favourable to the healthy condition of the people." 

Proof upon proof from medical men might be adduced, but as none deny the 
beneficial effects of good tea, the Association need not occupy space at any length 
with this part of their subject. 

But the tea must be good ; not a spurious article compounded of British leaves, 
which, paying no duty, are mingled with tea, and sold, as if the enormous duty 
on tea 300 per cent., had been paid on them. Nor must the tea that shall pro. 
mote health be the compound of a damaged article which the exigencies of the 
trade, through indirect taxation, bring into the market. Nor must it be a compound 
of spent leaves, collected with industry and fraudulent intent, from those who can 
afford the good article, to be re-dried and mingled with the low-priced tea of those 
who cannot afford to buy the tea of high price. 

Dr. Sigmond says 

" Some years ago Professor Gilbert Burnett and myself were requested by the 
Court of Exchequer to examine certain leaves, sloe and other leaves, which, it ap- 
peared, had been collected for the purpose of adulterating tea, and we found that it 
was carried on to a very considerable extent." 

Q. " Do you find prussic acid both in green and in black tea ? 

A. " I am not aware that it has been found in black tea. It has existed when the 
tea has been rendered green by Prussian blue. I believe Mr. Davis, in 1832, had an 
opportunity of witnessing the formation of green tea out of black. I think he found 
that the old leaves were coloured first of all with turmeric, and afterwards Prussian 
blue was added to give the colour of green to it." 

This refers to a process of fraud in China, which, at first sight, seems to be beyond 
the control of British mercantile influence. Yet it is not wholly so. A closer inter- 
course with the Chinese, which alone can be obtained through extended supplies of 


British goods to, and demand for Chinese produce from them, which again can only 
be obtained by a free and certain, instead of an enormously taxed and most hazardous 
trade, would give the British merchants an influence in the markets of China which 
they have not yet possessed. 

At present the quantities of tea taken are so limited, compared with what could be 
supplied, and compared with the native trade which supplies tea to three hundred 
millions of customers, that the teas sent to the sea coast for the British merchants are 
but an unimportant fraction of the whole produce. The stock for the buyer to choose 
from is limited. He cannot buy until he sells the consignment of calicoes, or wool- 
lens, or cutlery ; and his limited purchase (because of the highly taxed and limited 
consumption at home) is that which the Chinese merchant chooses to give, rather 
than what his judgment would take. View it on whatever side we may, the tea duty 
is suicidal to our commerce. 

But it is not alone in China that black tea is made into green. 

Q. " Are you aware that in this country there is a process for turning black tea 
into green ? 

A. " I have no doubt of it. 

Q. "Do you find prussic acid to exist in tea so altered ? 

A. " I dare say if it were analyzed it would be found to be so ; but I speak merely 
of Prussian blue. 

Q. " You do not believe that prussic acid is an ingredient in the green tea plant, 
but only in the manufacture ? 

A. " No, an adulteration. 

Q. "It does not extend to all green tea, but only to adulterated green tea? 

A. "Yes. 

Q. " Gypsum is used also, is it not ? 

A. " That is added to produce a chemical effect, to induce the leaf to imbibe 
the colouring matter. 

Q. " You have spoken of green tea as being depressing to the nervous system. 
Is that the result of your experience ? 

A. " Yes ; but I should state that we know so little of real green tea in this 
country that it is difficult to say what its effect is. I do not think that which ive 
get is real green tea, in a great number of instances. 

Q. " Your impression is, generally, that tea is a highly healthful drink ? 

A. " It is so ; the most useful drink with which we are acquainted. 

Q. " Which do you think is the greater stimulant, tea or coffee ? 

A. "Coffee. 

Q. " To the labouring man, who exerts himself from morning to night, the 
greater stimulant would be coffee ? 

A. " Yes ; but it is the nutritive quality, often, which I would look to, and not 
the stimulant. 

Q. "As far as regards the nutritive quality, which would you say is the most 
nutritive, tea or coffee ? 

A. " Tea. It prepares the system more for the nutrition to be derived from 
other substances, both animal and vegetable." 

But this must depend on its quality. Leaves already spent in the teapot, and 
re-dried, will not add to nutriment. The duty of 2s. 2^d. per pound weight gives 
a premium to fraud which, it seems, cannot be resisted. 

Mr. Edward Brodribb, tea broker, Liverpool, through whose house five million 
pounds weight of tea had passed in one year, stated on this branch, of the 

"It is my belief that there are large classes of people now who would use tea, 
but who do not use it on account of the high price. There are a number of 
people who are very glad to get spent leaves from families, or the tastings from 
our office, who, if they could afford to purchase tea, would be very glad to do it. 
I believe there is an immense quantity of tea leaves that have been used re-dried 
and broken up, and mixed with tea to make weight for the purpose of reducing 
the price. The duty is so enormous that every means that can be used to reduce 
the cost price is resorted to, and, therefore, the high duty does, to a certain extent, 
neutralize its own object." 


Q. " It operates disadvantageous^ on the revenue ? 

A. " It operates very disadvantageously in rendering the quality of the tea inferior ; 
o much so as to prevent persons from drinking tea who would otherwise drink it if 
he quality were good. I quite agree in the evidence which Mr. Robberds gave to 
hat effect, that consumers of tea, on account of its bad quality, will give up its use, 
is they did at Norwich ; and that, on the introduction of a good quality again, they 
vill resume it. There is an immense mass of damaged tea which is sold at merely 
lominal prices, varying from a farthing a pound up to 3d. or 4d. ; all of that is pur- 
chased with the view of the retail dealers getting it for merely the duty, and using it 
up to reduce the cost price, by which means they deteriorate the quality so much as 
to have a very serious effect upon the consumption of it." 

And again, Mr. Brodribb says : 

" I cannot form an estimate of the extent to which the adulteration of tea is prac- 
tised, but it is very considerable." 

And again : 

" There is a great deal of black tea that is coloured green in China, but its value 
is not thereby increased. There is a great deal of black tea coloured in this country ; 
there is a great deal of tea made up in small round leaves to represent gunpowder, 
coloured with magnesia." 

Q. " Is that a Chinese process ? 

A. " No ; it is an English process ; it is coloured with magnesia ; turning tea, the 
market value of which is Is. 6d., into tea, which, according to the appearance of it, 
would be worth 3s. 6d. or 3s. 8d. A broker was shown, to my knowledge, a sample 
of tea last year coloured in that way, and he valued it at a price from Is. 2d. to 
Is. 4d. beyond what the tea itself cost, merely in consequence of its having been 
subjected to that process." 

" With regard to green teas," said Mr. Brodribb, " I believe the effect of the 
present high duty is to deprive us of some of the best green teas that are grown in 
China. The consumption of America consists principally of green tea ; it being 
admitted into that country duty free, they can afford to give prices for it in China 
which our importers cannot afford to give for it when 2s. 2d. has to be added to the 
price ; and the duty, consequently, deprives this country of the best kind of green tea 
which is produced in China." 

Mr. Robberds, extensively engaged in the manufacture of camlets at Norwich, 
which he ships to China, importing teas to London in return, stated, after a historical 
retrospect of the trade, that the exportation of camlets to China was only limited by 
the quantity of tea which could be taken in return, and that the tea was limited by 
the excessive duty, and then proceeded to say : 

" Another point which strikes me as of great importance is this that the high 
duty holds out a great inducement to adulteration. The complaints in our part of 
the country of the badness of the tea which is generally offered there for sale are 
universal, and within the circle of my acquaintance I know of many individuals who 
left off the use of tea because it was so bad that they found it actually injurious to 
their health. A person who had been largely engaged in the trade as a chemist and 
druggist, and was retired from business, told me that after he had made his decoctions 
of senna, a grocer used to purchase his senna leaves of him to mix with his teas. That 
is one fact that has come within my own knowledge. 

Q. " You believe that if there was a cheaper and more abundant supply of teas 
from China, there would be less adulteration, and a great many more consumers of 
the article ? 

A. "Yes." 

On the adulteration of tea it will be unnecessary to say more, though evidence in 
proof of its extensive practice might be adduced at much greater length. Another 
branch of the tea question presents itself. 




MR. LAW, extensively engaged in the tea and coffee retail trade in Edinburgh, 
expressed himself to the Parliamentary committee of 1847 thus : 

" When I find a poor man and his wife consuming at the rate of six pounds of 
tea per head per annum, I infer that there must be millions of people in the country 
that never taste tea, because the consumption of the whole country is about 1 Ib. 10 oz. 
per head per annum. According to my experience, I find that very ordinary people 
a joiner, for example, with just his wife never purchase less than a quarter of a 
pound of tea per week, which gives six pounds of tea per head per annum, and they 
frequently (once a month) take a quarter of a pound of coffee in addition." 

The effect of this evidence is to lead to the belief that there are several millions of 
persons below the condition of a working joiner ; and that elevated to his condition 
by increased wages, or placed on his level by the abolition of the customs duties, 
they would cause a consumption of tea, coffee, and sugar, from three to four times 
greater than that now consumed ; employing shipping, capital, mercantile agencies, 
carriage, retail dealing, and other labour in the same proportion. 

Mr. Law believes that good tea is used by the poorer classes in preference to tea 
low priced and bad in quality. 

" In the course of my experience as a tea dealer," he says, " I know the quality of 
teas generally consumed by the working classes to be the middling and better kinds, 
at the cost of from 4s. to 5s. and upwards." 

As a reason for believing that the poorer of the working classes would consume a 
much larger quantity of tea than they now do, were it sold at a low price, as it would 
be without duty, Mr. Law says : 

" If a man's wages are good, he will consume beef, and butter, and cheese ; he 
lives upon more generous food, and takes rather less tea (comparatively) ; but if he 
is either in very uncertain employment or has less wages, the family will take two or 
three meals in a day, and patch up a dinner perhaps with a herring and a cup of tea." 

Mr. Thomas White, a tea and sugar broker at Hull, formerly a wholesale and 
retail grocer, states that 

" It is decidedly my impression that the great mass of the people would use a great 
deal more tea if they could get it. When in the retail trade I have witnessed me- 
chanics, &c., on a Saturday night, laying out a portion of their earnings in tea, say 
two ounces ; and after making their other marketing, if any money were left, they 
would come back and spend the last farthing in an ounce or half an ounce of more 
tea, just as they could afford it." 

Mr. White handed in a table of prices and quantities of tea consumed, showing that 
whenever the duty had been lowered the consumption increased. Other tea mer- 
chants and brokers gave in similar statements. Mr. White, referring to his table, 
said : 

" I see that Great Britain, in 1801, consumed at the rate of lib. 13oz. per head 
per annum, which was reduced by the high prices" (arising from limited supply), 
" during the East India Company's monopoly, to lib. loz., since which the prices of 
tea have been lowered, and it is now about lib lOoz. per head per annum. If the 
duty was still lower I think the consumption would be greatly increased, inasmuch as 
there is a class of people, to my knowledge, that never use any tea at all that is the 
farm servants. I was born and brought up amongst farmers. It is difficult to ascer- 
tain the quality, but the quantity of tea used in a farm-house, which is merely used 
by the master and mistress and children, will be about a quarter of a pound per week 
for the whole family, which family might, perhaps, consist of about five or six." 

Relative to the married agricultural labourers in different parts of England, the 
evidence taken by the Assistant Poor-Law Commissioners, in 1843, on" The Employ- 
ment of Women and Children in Agriculture," and published by Parliament, affords 
information on the consumption of tea, sugar, and coffee, which shows that cheapness 
and goodness would lead to a great increase of consumption among those classes of 
Jhe population. In the counties of Dorset, Devon, Somerset, and Wilts, which were 


jclected as fair specimens of the south-west, where